15-59-107. Warrant for distraint.
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/mt/title-15/chapter-59/part-1/15-59-107·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-59-107 . 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 other claim, lien, or demand thereafter filed and recorded.