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 and recorded after the warrant is issued.
Mont. Code Ann. § 15-36-319
Warrant for distraint
Known as the Montana Oil and Natural Gas Production Tax Act
The act spans §§ 15-36-301 to 15-36-332 (25 sections).
En
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.