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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-23-704

Lien Of Tax -- Enforcement Of Payment

Official textleg.mt.gov

15-23-704 . Lien of tax -- enforcement of payment. The tax on gross proceeds from coal must be levied as taxes on other forms of property, and this tax and the severance tax on coal production are each a lien upon the coal mine and a prior lien upon all personal property and improvements used to produce the coal. Unless suspended under the provisions of 15-23-708 , taxes may be collected by the seizure and sale of the property used as collateral in consideration of a payment plan and personal property on which the tax is a lien as provided under 15-16-119 and 15-17-911 .

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In this chapter (40 sections)
  1. 15-23-523 · Dissolved Corporations To Make Returns On Net Proceeds Of…
  2. 15-23-601 · Repealed
  3. 15-23-602 · Repealed
  4. 15-23-603 · Repealed
  5. 15-23-604 · Repealed
  6. 15-23-605 · Repealed
  7. 15-23-606 · Repealed
  8. 15-23-607 · Repealed
  9. 15-23-608 · Repealed
  10. 15-23-609 · Repealed
  11. 15-23-610 · Repealed
  12. 15-23-611 · Repealed
  13. 15-23-612 · Repealed
  14. 15-23-613 · Repealed
  15. 15-23-614 · Repealed
  16. 15-23-615 · Repealed
  17. 15-23-616 · Repealed
  18. 15-23-617 · Through 15-23-620 Reserved
  19. 15-23-621 · Repealed
  20. 15-23-622 · Through 15-23-630 Reserved
  21. 15-23-631 · Repealed
  22. 15-23-701 · Reporting Gross Yield From Coal
  23. 15-23-702 · Entry Of Gross Proceeds In Property Tax Record
  24. 15-23-703 · Taxation Of Gross Proceeds -- Taxable Value For Nontax…
  25. 15-23-704 · Lien Of Tax -- Enforcement Of Payment
  26. 15-23-705 · Repealed
  27. 15-23-706 · Repealed
  28. 15-23-707 · Repealed
  29. 15-23-708 · Suspension Of Collection Of Coal Gross Proceeds Taxes,…
  30. 15-23-709 · Application Of Suspension And Installment Arrangement
  31. 15-23-710 · Through 15-23-714 Reserved
  32. 15-23-715 · New Or Expanding Mines -- Tax Abatement -- Definition
  33. 15-23-716 · Terminated
  34. 15-23-801 · Definitions
  35. 15-23-802 · Metal Mines -- Ad Valorem Taxation -- Reports And Sampling
  36. 15-23-803 · Valuation -- Gross Proceeds
  37. 15-23-804 · Taxation Of Merchantable Value
  38. 15-23-805 · Imputed Value -- Procedure For Metals
  39. 15-23-806 · Lien Of Tax
  40. 15-23-807 · Assessment Procedures
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