Montana § 15-1-421 Payment Of Taxes By Negotiable Instrument

Montana Statutes

§ 15-1-421 — Payment Of Taxes By Negotiable Instrument

Montana § 15-1-421

Title 15TAXATION

Ch. 1TAX ADMINISTRATION

Part 4Protest Payments, Actions to Recover, and Alternative Remedies

This text of Montana § 15-1-421 (Payment Of Taxes By Negotiable Instrument) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-1-421 (2026).

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.

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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.