Montana § 15-23-704 Lien Of Tax -- Enforcement Of Payment

Montana Statutes

§ 15-23-704 — Lien Of Tax -- Enforcement Of Payment

Montana § 15-23-704

Title 15TAXATION

Ch. 23CENTRALLY ASSESSED PROPERTY

Part 7Coal Gross Proceeds

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Bluebook

Mont. Code Ann. § 15-23-704 (2026).

Text

15-23-704 . Lien of tax -- enforcement of payment. The tax on gross proceeds from coal must be levied as taxes on other forms of property, and this tax and the severance tax on coal production are each a lien upon the coal mine and a prior lien upon all personal property and improvements used to produce the coal. Unless suspended under the provisions of 15-23-708 , taxes may be collected by the seizure and sale of the property used as collateral in consideration of a payment plan and personal property on which the tax is a lien as provided under 15-16-119 and 15-17-911 .

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15-23-704 . Lien of tax -- enforcement of payment. The tax on gross proceeds from coal must be levied as taxes on other forms of property, and this tax and the severance tax on coal production are each a lien upon the coal mine and a prior lien upon all personal property and improvements used to produce the coal. Unless suspended under the provisions of 15-23-708 , taxes may be collected by the seizure and sale of the property used as collateral in consideration of a payment plan and personal property on which the tax is a lien as provided under 15-16-119 and 15-17-911 .

Legislative History

En. 84-1323 by Sec. 12, Ch. 525, L. 1975; R.C.M. 1947, 84-1323; amd. Sec. 50, Ch. 587, L. 1987; amd. Sec. 102, Ch. 27, Sp. L. November 1993; amd. Sec. 20, Ch. 145, L. 2021.