If all or part of the tax imposed by this chapter 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 shall have precedence over any other claim, lien, or demand thereafter filed and recorded.
Warrant For Distraint
Mont. Code Ann. § 15-38-108, under General Provisions.
Mont. Code Ann. § 15-38-108