15-23-704. Lien of tax -- enforcement of payment. The tax on gross proceeds from coal must be levied as taxes on other forms of property, and this tax and the severance tax on coal production are each a lien upon the coal mine and a prior lien upon all personal property and improvements used to produce the coal. Unless suspended under the provisions of 15-23-708, taxes may be collected by the seizure and sale of the property used as collateral in consideration of a payment plan and personal property on which the tax is a lien as provided under 15-16-119 and 15-17-911.
History: En. 84-1323 by Sec. 12, Ch. 525, L. 1975; R.C.M. 1947, 84-1323; amd. Sec. 50, Ch. 587, L. 1987; amd. Sec. 102, Ch. 27, Sp. L. November 1993; amd. Sec. 20, Ch. 145, L. 2021.
Structure Montana Code Annotated
Chapter 23. Centrally Assessed Property
15-23-701. Reporting gross yield from coal
15-23-702. Entry of gross proceeds in property tax record
15-23-703. Taxation of gross proceeds -- taxable value for nontax purposes
15-23-704. Lien of tax -- enforcement of payment
15-23-709. Application of suspension and installment arrangement
15-23-710. through 15-23-714 reserved
15-23-715. New or expanding mines -- tax abatement -- definition