Montana Code Annotated 2019

TITLE 15. TAXATION

CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES

Part 7. Compressed Natural Gas Tax

Warrant For Distraint

15-70-719. Warrant for distraint. 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 filed or recorded after the lien is filed by the department. An action may not be maintained to enjoin the collection of all or any part of the tax.

History: En. Sec. 16, Ch. 405, L. 1995; amd. Sec. 33, Ch. 220, L. 2015.