Montana § 39-51-1305 Priority Of Payment Of Taxes Due Under Legal Dissolutions Or Distributions

Montana Statutes

§ 39-51-1305 — Priority Of Payment Of Taxes Due Under Legal Dissolutions Or Distributions

Montana § 39-51-1305

Title 39LABOR

Ch. 51UNEMPLOYMENT INSURANCE

Part 13Unpaid Contributions

This text of Montana § 39-51-1305 (Priority Of Payment Of Taxes Due Under Legal Dissolutions Or Distributions) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 39-51-1305 (2026).

Text

39-51-1305 . Priority of payment of taxes due under legal dissolutions or distributions. In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, taxes then or thereafter due shall be paid in full prior to all other claims, except taxes and claims for wages of not more than $250 to each claimant earned within 6 months of the commencement of the proceeding.

Free access — add to your briefcase to read the full text and ask questions with AI

39-51-1305 . Priority of payment of taxes due under legal dissolutions or distributions. In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, taxes then or thereafter due shall be paid in full prior to all other claims, except taxes and claims for wages of not more than $250 to each claimant earned within 6 months of the commencement of the proceeding.

Legislative History

En. Subd. (c), Sec. 14, Ch. 137, L. 1937; amd. Sec. 5, Ch. 137, L. 1939; amd. Sec. 8, Ch. 164, L. 1941; R.C.M. 1947, 87-137; amd. Sec. 11, Ch. 125, L. 1985; amd. Sec. 16, Ch. 373, L. 1991.