15-37-107. 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 thereafter filed and recorded.
History: En. 84-2008.1 by Sec. 10, Ch. 126, L. 1975; amd. Sec. 6, Ch. 156, L. 1977; R.C.M. 1947, 84-2008.1; amd. Sec. 19, Ch. 439, L. 1981.
Structure Montana Code Annotated
Chapter 37. Mining License Taxes
15-37-101. License tax on metal mines
15-37-102. Gross value of metal mine yield -- definitions
15-37-104. Mine operator's statement of gross value -- reports and sampling
15-37-105. Computation and payment of tax
15-37-106. Procedure in case of failure to file statements
15-37-107. Warrant for distraint
15-37-108. Delinquent taxes -- penalty and interest
15-37-109. False or erroneous statements -- investigation penalty and interest
15-37-110. Review of determination of gross value of product or amount of tax
15-37-111. License tax supplemental
15-37-112. Returns of dissolved corporations
15-37-114. Deficiency assessment -- review -- penalty and interest
15-37-115. Credit for overpayment -- interest on overpayment
15-37-116. Statute of limitations
15-37-117. Disposition of metalliferous mines license taxes