Mont. Code § 15-1-421

Current through the 2023 Regular Session

Section 15-1-421 - Payment of taxes by negotiable instrument

The department of revenue is not bound by a special, qualified, conditional, or restrictive endorsement placed on a negotiable instrument by the maker or drawer, tendered to the department for the payment of a tax liability, unless:

(1) the taxpayer and the department have previously entered into a written agreement that specifies the amount of the taxpayer's liability; and

(2) the amount tendered is in accordance with the written agreement.

§ 15-1-421, MCA

En. Sec. 1, Ch. 17, L. 1989.