15-53-149. 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 claim, lien, or demand filed after the department files the warrant for distraint.
History: En. Sec. 15, Ch. 426, L. 1999.
Structure Montana Code Annotated
Chapter 53. Retail Telecommunications Excise Tax
15-53-107. through 15-53-110 reserved
15-53-116. through 15-53-125 reserved
15-53-128. Legislative findings and declaration of purpose
15-53-130. Imposition of retail telecommunications excise tax -- rate
15-53-131. Mobile telecommunications services
15-53-132. Telecommunications services other than mobile telecommunications services
15-53-133. and 15-53-134 reserved
15-53-135. Separate statement of tax -- no advertising to absorb or refund tax
15-53-136. Multistate exemption
15-53-137. Application for permission to report on accrual basis
15-53-138. Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax
15-53-139. Return required of telecommunications services providers
15-53-140. Credit for taxes paid on worthless account -- taxes paid if account collected
15-53-141. through 15-53-144 reserved
15-53-145. Deficiency assessment -- review -- interest -- penalty
15-53-146. Credit for overpayment -- interest on overpayment
15-53-147. Penalty and interest for delinquency -- waiver
15-53-148. Estimation of tax upon failure to file return -- notice
15-53-149. Warrant for distraint
15-53-150. Statute of limitations
15-53-151. through 15-53-154 reserved