Mont. Code § 15-53-149
Current through the 2023 Regular Session
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.
§ 15-53-149, MCA