15-53-149. Warrant for distraint.
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/mt/title-15/chapter-53/part-1/15-53-149·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-53-149 . Warrant for distraint. If all or part of the tax imposed by this part 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 has precedence over any claim, lien, or demand filed after the department files the warrant for distraint.