Montana Statutes
§ 15-37-206 — Collection -- Warrant For Distraint
15-37-206 . Collection -- warrant for distraint.
(1)The department shall mail to the person required to file a quarterly statement and pay any license tax a letter and tax assessment statement setting forth the amount of delinquent license tax, penalty, and interest due. The letter shall advise that if payment is not made, a warrant for distraint may be filed.
(2)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.
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Legislative History
En. Sec. 7, Ch. 50, L. 1951; amd. Sec. 229, Ch. 516, L. 1973; amd. Sec. 3, Ch. 209, L. 1977; R.C.M. 1947, 84-5907(3); amd. Sec. 20, Ch. 439, L. 1981.
Nearby Sections
15
§ 15-37-101
License Tax On Metal Mines§ 15-37-103
Rate Of Tax§ 15-37-105
Computation And Payment Of Tax§ 15-37-107
Warrant For Distraint§ 15-37-108
Delinquent Taxes -- Penalty And Interest§ 15-37-111
License Tax Supplemental§ 15-37-112
Returns Of Dissolved Corporations§ 15-37-113
Repealed