GroundRules
15-59-107: Warrant for distraint.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 59. CEMENT TAXES
- Part 1. Cement and Gypsum Producers
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.
Collected 2026-09-14T04:47:45Z. Source file · JSON