Mont. Code Ann. § 15-1-421
This is the official text of Mont. Code Ann. § 15-1-421, part of Montana’s Code Ann — part of the compiled statutory law of Montana, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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15-1-421 Payment of taxes by negotiable instrument
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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