Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-23-806
Lien Of Tax
Official textleg.mt.gov
15-23-806 . Lien of tax. The tax or penalty on gross proceeds is a lien upon the mine from which the metal is extracted and is a prior lien upon all owned or leased personal property and improvements used in extracting the ore or metal. The tax shall be collected in the manner provided in chapters 16, 17, and 18 of this title.
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In this chapter (40 sections)
- 15-23-523 · Dissolved Corporations To Make Returns On Net Proceeds Of…
- 15-23-601 · Repealed
- 15-23-602 · Repealed
- 15-23-603 · Repealed
- 15-23-604 · Repealed
- 15-23-605 · Repealed
- 15-23-606 · Repealed
- 15-23-607 · Repealed
- 15-23-608 · Repealed
- 15-23-609 · Repealed
- 15-23-610 · Repealed
- 15-23-611 · Repealed
- 15-23-612 · Repealed
- 15-23-613 · Repealed
- 15-23-614 · Repealed
- 15-23-615 · Repealed
- 15-23-616 · Repealed
- 15-23-617 · Through 15-23-620 Reserved
- 15-23-621 · Repealed
- 15-23-622 · Through 15-23-630 Reserved
- 15-23-631 · Repealed
- 15-23-701 · Reporting Gross Yield From Coal
- 15-23-702 · Entry Of Gross Proceeds In Property Tax Record
- 15-23-703 · Taxation Of Gross Proceeds -- Taxable Value For Nontax…
- 15-23-704 · Lien Of Tax -- Enforcement Of Payment
- 15-23-705 · Repealed
- 15-23-706 · Repealed
- 15-23-707 · Repealed
- 15-23-708 · Suspension Of Collection Of Coal Gross Proceeds Taxes,…
- 15-23-709 · Application Of Suspension And Installment Arrangement
- 15-23-710 · Through 15-23-714 Reserved
- 15-23-715 · New Or Expanding Mines -- Tax Abatement -- Definition
- 15-23-716 · Terminated
- 15-23-801 · Definitions
- 15-23-802 · Metal Mines -- Ad Valorem Taxation -- Reports And Sampling
- 15-23-803 · Valuation -- Gross Proceeds
- 15-23-804 · Taxation Of Merchantable Value
- 15-23-805 · Imputed Value -- Procedure For Metals
- 15-23-806 · Lien Of Tax
- 15-23-807 · Assessment Procedures