{"data":{"id":"us-mt/15-1-421","jurisdiction":"us-mt","citation":"15-1-421","heading":"Payment of taxes by negotiable instrument.","body":"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:\n(1) the taxpayer and the department have previously entered into a written agreement that specifies the amount of the taxpayer's liability; and\n(2) the amount tendered is in accordance with the written agreement.","path":["TITLE 15. TAXATION","CHAPTER 1. TAX ADMINISTRATION","Part 4. Protest Payments, Actions to Recover, and Alternative Remedies"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0010/part_0040/section_0210/0150-0010-0040-0210.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:38Z","sha256":"f0d151f5fe89ef1c6a7219dc9d72f42f2e8257a1e5d47e9d0f8e1fa0e074bb9c","source_id":"us-mt","stale":false,"prev":"us-mt/15-1-410","next":"us-mt/15-1-501"},"notice":"GroundRules: Original legal text. Not legal advice."}