15-50-310. 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 has precedence over any claim, lien, or demand that is filed and recorded after the warrant is issued.

Terms Used In Montana Code 15-50-310

  • Department: means the department of revenue as provided in 2-15-1301. See Montana Code 15-50-101
  • Lien: A claim against real or personal property in satisfaction of a debt.