{"data":{"id":"us-mt/15-23-704","jurisdiction":"us-mt","citation":"15-23-704","heading":"Lien of tax -- enforcement of payment.","body":"The tax on gross proceeds from coal must be levied as taxes on other forms of property, and this tax and the severance tax on coal production are each a lien upon the coal mine and a prior lien upon all personal property and improvements used to produce the coal. Unless suspended under the provisions of 15-23-708, taxes may be collected by the seizure and sale of the property used as collateral in consideration of a payment plan and personal property on which the tax is a lien as provided under 15-16-119 and 15-17-911.","path":["TITLE 15. TAXATION","CHAPTER 23. CENTRALLY ASSESSED PROPERTY","Part 7. Coal Gross Proceeds"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0230/part_0070/section_0040/0150-0230-0070-0040.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:02Z","sha256":"b2676f0ed55ec9dfafa9bd4ed7a33941248f2888633b7287219ec08f5977d36a","source_id":"us-mt","stale":false,"prev":"us-mt/15-23-703","next":"us-mt/15-23-705"},"notice":"GroundRules: Original legal text. Not legal advice."}