36 §2860. Enforcement
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 371: MINING EXCISE TAX
§2860. Enforcement
The following provisions shall apply to enforcement of this chapter. [1981, c. 711, §10 (NEW).]
1. General enforcement provisions. The provisions of chapters 1 to 7 and chapter 835 shall apply with like effect to collecting the tax and enforcing the provisions of this chapter.
[ 1981, c. 711, §10 (NEW) .]
2. Lien. The tax, if unpaid when due, may become a lien on the mining property or any other property of the mining company, as provided under section 175-A.
[ 1989, c. 502, Pt. A, §132 (AMD) .]
SECTION HISTORY
1981, c. 711, §10 (NEW). 1989, c. 502, §A132 (AMD).