{"data":{"id":"us-mt/15-36-319","jurisdiction":"us-mt","citation":"15-36-319","heading":"Warrant for distraint.","body":"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 filed and recorded after the warrant is issued.","path":["TITLE 15. TAXATION","CHAPTER 36. OIL AND GAS PRODUCTION TAX","Part 3. Oil and Gas Production Tax Act"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0360/part_0030/section_0190/0150-0360-0030-0190.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:34Z","sha256":"256d75b468ab1af4212113de922956149541327230269e6cf6f0529bbdb4389b","source_id":"us-mt","stale":false,"prev":"us-mt/15-36-316","next":"us-mt/15-36-320"},"notice":"GroundRules: Original legal text. Not legal advice."}