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 claim, lien, or demand filed after the department files the warrant for distraint.
Mont. Code Ann. § 15-53-149
Warrant for distraint
Known as the Retail Telecommunications Excise Tax Act
The act spans §§ 15-53-101 to 15-53-156 (37 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.