15-50-310. Warrant for distraint. If all or part of the tax imposed by this chapter 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 claim, lien, or demand that is filed and recorded after the warrant is issued.
History: En. Sec. 7, Ch. 558, L. 1995.
Structure Montana Code Annotated
Chapter 50. Public Contractor's Fees and Tax
Part 3. Contractor's Tax Return
15-50-301. Rules for contractor's return
15-50-302. Renumbered 37-71-301
15-50-303. Renumbered 37-71-302
15-50-304. Statute of limitations
15-50-305. and 15-50-306 reserved
15-50-307. Inspection of books of contractor
15-50-309. Penalty and interest for delinquency -- waiver