Montana Code Annotated 2021

TITLE 15. TAXATION

CHAPTER 50. PUBLIC CONTRACTOR'S FEES AND TAX

Part 3. Contractor's Tax Return

Warrant For Distraint

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.

History: En. Sec. 7, Ch. 558, L. 1995.