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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-23-508

Lien Of Tax -- Enforcement Of Payment

Official textleg.mt.gov

15-23-508 . Lien of tax -- enforcement of payment.

# (1)

The taxes on such net proceeds must be levied as the levy of other taxes is provided for, and every such tax is a lien upon the mine or mining claim from which the ore or mineral products or deposits are mined or extracted and is a prior lien upon all personal property and improvements used in the process of extracting such ore or mineral products or deposits, provided such personal or real property is owned by or under lease by the person who extracted said ore, mineral products, or deposits.

# (2)

The tax on such net proceeds may be collected and the payment thereof enforced by the seizure and sale of the personal property upon which the tax is a lien in the same manner as other personal property is seized and sold for delinquent taxes or by the sale of the mine or mining claim and improvements, as provided for the sale of real property for delinquent taxes, or by the institution of a civil action for its collection in any court of competent jurisdiction. A resort to any one of the methods of enforcing collection as herein provided for shall not bar the right to resort to either or both of the other methods, but any two or all of the methods herein provided for may be used until the full amount of such tax is collected.

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In this chapter (40 sections)
  1. 15-23-206 · Through 15-23-210 Reserved
  2. 15-23-211 · Definitions
  3. 15-23-212 · Annual Report
  4. 15-23-213 · Assessment -- Allocation -- Taxable Value
  5. 15-23-214 · Determination Of Tax -- Payment -- Penalty And Interest
  6. 15-23-215 · Deposit Of Taxes
  7. 15-23-216 · Lien -- Collection Actions
  8. 15-23-301 · Officers Of Certain Public Utility Companies To Furnish…
  9. 15-23-302 · Repealed
  10. 15-23-303 · Assessment Of Property -- Apportionment To Counties
  11. 15-23-401 · Definitions
  12. 15-23-402 · Report By Airline Company
  13. 15-23-403 · Determination Of Value -- Exception For New Aircraft And…
  14. 15-23-501 · Taxation Of Mines
  15. 15-23-502 · Net Proceeds Tax -- Statement Of Yield
  16. 15-23-503 · Net Proceeds -- How Computed
  17. 15-23-504 · Lien Of Tax And Penalty
  18. 15-23-505 · Assessment Of Royalties
  19. 15-23-506 · False Or Fraudulent Reports
  20. 15-23-507 · Taxation And Payment On Royalty Interests
  21. 15-23-508 · Lien Of Tax -- Enforcement Of Payment
  22. 15-23-509 · Repealed
  23. 15-23-510 · Through 15-23-514 Reserved
  24. 15-23-515 · Net Proceeds For Talc -- Statement -- Value
  25. 15-23-516 · Net Proceeds For Vermiculite -- Statement -- Value
  26. 15-23-517 · Net Proceeds For Limestone -- Statement -- Value
  27. 15-23-518 · Net Proceeds For Industrial Garnets And Byproducts --…
  28. 15-23-519 · And 15-23-520 Reserved
  29. 15-23-521 · Examination Of Records By Department
  30. 15-23-522 · Surface Ground And Improvements Not Exempt
  31. 15-23-523 · Dissolved Corporations To Make Returns On Net Proceeds Of…
  32. 15-23-601 · Repealed
  33. 15-23-602 · Repealed
  34. 15-23-603 · Repealed
  35. 15-23-604 · Repealed
  36. 15-23-605 · Repealed
  37. 15-23-606 · Repealed
  38. 15-23-607 · Repealed
  39. 15-23-608 · Repealed
  40. 15-23-609 · Repealed
Full table of contents →