Current through the 2023 Regular Session
Section 15-70-108 - Payment of taxes by negotiable instrumentThe department of transportation is not bound by conditions pertaining to endorsement by the department that are placed on a negotiable instrument by the maker or drawer, tendered to the department for the payment of a tax liability or other liabilities, unless:
(1) the debtor and the department have previously entered into a written agreement that specifies the amount of the debtor's liability; and(2) the amount tendered is in accordance with the written agreement.En. Sec. 6, Ch. 158, L. 1995.