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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-70-420

Warrant For Distraint

Official textleg.mt.gov

15-70-420 . Warrant for distraint. If all or part of the tax imposed by this part is not paid when due, the department of transportation may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand filed or recorded thereafter. An action may not be maintained to enjoin the collection of all or any part of the tax.

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In this chapter (40 sections)
  1. 15-70-367 · And 15-70-368 Reserved
  2. 15-70-369 · Renumbered 15-70-433
  3. 15-70-370 · Repealed
  4. 15-70-371 · Renumbered 15-70-442
  5. 15-70-372 · Repealed
  6. 15-70-401 · Definitions
  7. 15-70-402 · License And Security Of Distributors -- Denial Or…
  8. 15-70-403 · Gasoline, Special Fuel, And Aviation Fuel Tax -- Incidence…
  9. 15-70-404 · Computation
  10. 15-70-405 · Exemption From Special Fuel Tax
  11. 15-70-406 · Through 15-70-409 Reserved
  12. 15-70-410 · Distributor's Statement And Payment -- Confidentiality
  13. 15-70-411 · Recordkeeping Requirements
  14. 15-70-412 · Invoice Of Distributors And Aviation Fuel Dealers
  15. 15-70-413 · And 15-70-414 Reserved
  16. 15-70-415 · Examination Of Records
  17. 15-70-416 · Information Reports -- Penalty -- Confidentiality
  18. 15-70-417 · Penalties For Delinquency
  19. 15-70-418 · Fraudulent Returns -- Penalty
  20. 15-70-419 · Improperly Imported Fuel -- Seizure
  21. 15-70-420 · Warrant For Distraint
  22. 15-70-421 · Statute Of Limitations
  23. 15-70-422 · Through 15-70-424 Reserved
  24. 15-70-425 · Refund Or Credit Authorized
  25. 15-70-426 · Required Records
  26. 15-70-427 · Through 15-70-429 Reserved
  27. 15-70-430 · Estimate Allowed For Agricultural Use -- Seller's Signed…
  28. 15-70-431 · Determination Of Highway Use
  29. 15-70-432 · Application For Refund Or Credit -- Filing -- Correction By…
  30. 15-70-433 · Refund For Taxes Paid On Biodiesel By Distributor Or…
  31. 15-70-434 · Approval Or Rejection Of Claim
  32. 15-70-435 · Through 15-70-439 Reserved
  33. 15-70-440 · Unlawful Use Of Aviation Fuel
  34. 15-70-441 · Dyed Special Fuel Restrictions -- Penalties
  35. 15-70-442 · Marking Of Dyed Diesel Fuel Pumps
  36. 15-70-443 · Penalties
  37. 15-70-444 · Through 15-70-449 Reserved
  38. 15-70-450 · Cooperative Agreement -- Motor Fuels Taxes
  39. 15-70-451 · Tribal Motor Fuels Administration Account
  40. 15-70-452 · Tribal Motor Fuels Tax Account
Full table of contents →