15-36-319. Warrant for distraint. If all or part of the tax imposed by this part is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand filed and recorded after the warrant is issued.
History: En. Sec. 13, Ch. 451, L. 1995.
Structure Montana Code Annotated
Chapter 36. Oil and Gas Production Tax
Part 3. Oil and Gas Production Tax Act
15-36-302. Legislative findings and declaration of purpose
15-36-304. Production tax rates imposed on oil and natural gas -- exemption
15-36-305. Determination of gross value of product
15-36-306. through 15-36-308 reserved
15-36-309. Certain royalties exempt
15-36-310. Operator responsible for payment -- deduction of taxes from royalty payments
15-36-311. Quarterly payment of tax -- statement -- failure to pay penalty
15-36-312. Record of product -- carriers to furnish data -- penalty
15-36-314. Deficiency assessment -- review -- penalty and interest
15-36-315. Credit or refund for overpayment -- refund from county -- interest on overpayment
15-36-316. through 15-36-318 reserved
15-36-319. Warrant for distraint
15-36-321. Statute of limitations
15-36-322. Rulemaking authority
15-36-326. Oil and natural gas accelerated tax fund
15-36-327. through 15-36-330 reserved
15-36-331. Distribution of taxes
15-36-332. Distribution of taxes to taxing units -- appropriation