{"data":{"id":"us-mt/15-37-206","jurisdiction":"us-mt","citation":"15-37-206","heading":"Collection -- warrant for distraint.","body":"(1) The department shall mail to the person required to file a quarterly statement and pay any license tax a letter and tax assessment statement setting forth the amount of delinquent license tax, penalty, and interest due. The letter shall advise that if payment is not made, a warrant for distraint may be filed.\n(2) 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.","path":["TITLE 15. TAXATION","CHAPTER 37. MINING LICENSE TAXES","Part 2. Micaceous Mineral Mines"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0370/part_0020/section_0060/0150-0370-0020-0060.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:36Z","sha256":"1be97d456820cfe17c9e08bf5f07259bf0aa7e7b21d5ec56c6e4c31415b262c6","source_id":"us-mt","stale":false,"prev":"us-mt/15-37-205","next":"us-mt/15-37-207"},"notice":"GroundRules: Original legal text. Not legal advice."}