1508. TAX COMMISSION’S REMEDY IF TAX COLLECTION JEOPARDIZED - LIEN - DISTRESS WARRANT.

If the Tax Commission finds that the assessment or collection of the tax required to be paid under this chapter is in jeopardy, the Tax Commission may immediately make an assessment of the estimated tax, penalty, or interest and demand payment from the owner. If the payment is not made, a lien may be filed on the owners real and personal property located in the reservation and a distress warrant issued.