Montana § 15-37-206 - Collection -- Warrant For Distraint
Full text of Montana Montana Code Annotated § 15-37-206 — Collection -- Warrant For Distraint, with citation guidance and answers to common questions.
§ 15-37-206. Collection -- Warrant For Distraint
Collection -- warrant for distraint. (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. (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.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-37-206
What does Montana Code Annotated § 15-37-206 cover?
Section 15-37-206 ("Collection -- Warrant For Distraint") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-37-206?
A common citation format is "Montana Code Annotated § 15-37-206" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-37-206 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.