GroundRules
15-38-108: Warrant for distraint.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 38. RESOURCE INDEMNITY TRUST AND GROUND WATER ASSESSMENT
- Part 1. General Provisions
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.
Collected 2026-09-14T04:47:37Z. Source file · JSON