15-38-108. Warrant for distraint.
55 words·~1 min read·
/mt/title-15/chapter-38/part-1/15-38-108·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-38-108 . Warrant for distraint. If all or part of the tax imposed by this chapter is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien shall have precedence over any other claim, lien, or demand thereafter filed and recorded.