15-38-108. 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 shall have precedence over any other claim, lien, or demand thereafter filed and recorded.

Terms Used In Montana Code 15-38-108

  • Department: means department of revenue. See Montana Code 15-38-103
  • Lien: A claim against real or personal property in satisfaction of a debt.