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.
Mont. Code Ann. § 15-38-108
Warrant for distraint
Known as the The Montana Resource Indemnity Trust and Ground Water Assessment Act
The act spans §§ 15-38-101 to 15-38-302 (28 sections).
En. 84-7012 by Sec. 12, Ch. 497, L. 1973; amd
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.