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.
History: En. Sec. 1, Ch. 17, L. 1989.
Structure Montana Code Annotated
Part 4. Protest Payments, Actions to Recover, and Alternative Remedies
15-1-402. Payment of property taxes or fees under protest
15-1-404. Other remedies superseded
15-1-405. Injunction not to be used to restrain enforcement of tax
15-1-406. Declaratory judgment
15-1-407. Alternative remedy -- procedure
15-1-408. Alternative remedy -- judgment