15-51-112. 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 other claim, lien, or demand thereafter filed and recorded.
History: En. 84-1611 by Sec. 6, Ch. 401, L. 1977; R.C.M. 1947, 84-1611; amd. Sec. 24, Ch. 439, L. 1981.
Structure Montana Code Annotated
Chapter 51. Electrical Energy Producer's License Tax
15-51-101. Rate of tax -- electrical energy producers
15-51-102. Payment of tax -- may be itemized on customers' bills
15-51-103. Disposition of revenue -- penalty and interest on delinquency
15-51-104. Inspection of books of producer
15-51-106. Future producers to comply
15-51-107. and 15-51-108 reserved
15-51-109. Deficiency assessment -- review -- penalty and interest
15-51-110. Credit for overpayment -- interest on overpayment
15-51-111. Procedure to compute tax in absence of statement -- waiver of penalty
15-51-112. Warrant for distraint
15-51-113. Penalty for violation -- enforcement
15-51-114. Statute of limitations