Section 15-1-702 - Issuance of warrant(1) If a tax administered and collected by the department is not paid within 30 days of the due date, the department may issue a notice to the taxpayer that unless payment is received within 30 days of the date of the notice a warrant for distraint may be issued. Thirty days after the date of the notice, the department may issue a warrant if payment is not received.(2) Use of the procedure to issue a warrant under this section does not preclude use of the procedure under 15-1-703 if the department determines that it is appropriate to utilize 15-1-703.En. Sec. 2, Ch. 439, L. 1981; amd. Sec. 1, Ch. 131, L. 1989; amd. Sec. 144, Ch. 56, L. 2009.