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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-23-216

Lien -- Collection Actions

Official textleg.mt.gov

15-23-216 . Lien -- collection actions. (1) A tax due under 15-23-211 through 15-23-216 is a lien on all real and personal property of the railroad car company to the same extent as are other taxes under 15-16-401 and 15-16-402 .

(2) The department may at any time after the taxes are delinquent use the following collection actions:

# (a)

seizure and sale of personal property, as provided in 15-17-911 , with the department having the same authority as the county treasurer;

# (b)

suit for collection in district court; or

# (c)

issuance of a warrant for distraint, as provided in Title 15, chapter 1, part 7.

(3) The use of one collection method does not prevent the department from using other collection methods.

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In this chapter (40 sections)
  1. 15-23-105 · Apportionment Among Counties
  2. 15-23-106 · Report To The Counties
  3. 15-23-107 · Amended Assessment
  4. 15-23-108 · Rulemaking Authority
  5. 15-23-109 · And 15-23-110 Reserved
  6. 15-23-111 · Centrally Administered Tax-Exempt Property
  7. 15-23-112 · Through 15-23-114 Reserved
  8. 15-23-115 · Interest
  9. 15-23-116 · Statute Of Limitations
  10. 15-23-201 · Renumbered 15-23-204
  11. 15-23-202 · Renumbered 15-23-205
  12. 15-23-203 · Definitions Relating To Taxes
  13. 15-23-204 · Assessment Of Railroads
  14. 15-23-205 · Assessment -- How Made
  15. 15-23-206 · Through 15-23-210 Reserved
  16. 15-23-211 · Definitions
  17. 15-23-212 · Annual Report
  18. 15-23-213 · Assessment -- Allocation -- Taxable Value
  19. 15-23-214 · Determination Of Tax -- Payment -- Penalty And Interest
  20. 15-23-215 · Deposit Of Taxes
  21. 15-23-216 · Lien -- Collection Actions
  22. 15-23-301 · Officers Of Certain Public Utility Companies To Furnish…
  23. 15-23-302 · Repealed
  24. 15-23-303 · Assessment Of Property -- Apportionment To Counties
  25. 15-23-401 · Definitions
  26. 15-23-402 · Report By Airline Company
  27. 15-23-403 · Determination Of Value -- Exception For New Aircraft And…
  28. 15-23-501 · Taxation Of Mines
  29. 15-23-502 · Net Proceeds Tax -- Statement Of Yield
  30. 15-23-503 · Net Proceeds -- How Computed
  31. 15-23-504 · Lien Of Tax And Penalty
  32. 15-23-505 · Assessment Of Royalties
  33. 15-23-506 · False Or Fraudulent Reports
  34. 15-23-507 · Taxation And Payment On Royalty Interests
  35. 15-23-508 · Lien Of Tax -- Enforcement Of Payment
  36. 15-23-509 · Repealed
  37. 15-23-510 · Through 15-23-514 Reserved
  38. 15-23-515 · Net Proceeds For Talc -- Statement -- Value
  39. 15-23-516 · Net Proceeds For Vermiculite -- Statement -- Value
  40. 15-23-517 · Net Proceeds For Limestone -- Statement -- Value
Full table of contents →