GroundRules
15-53-149: Warrant for distraint.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 53. RETAIL TELECOMMUNICATIONS EXCISE TAX
- Part 1. General Provisions
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.
Collected 2026-09-14T04:47:42Z. Source file · JSON