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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-421

Payment Of Taxes By Negotiable Instrument

Official textleg.mt.gov

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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In this chapter (40 sections)
  1. 15-1-222 · Taxpayer Bill Of Rights
  2. 15-1-223 · Office Of Taxpayer Assistance
  3. 15-1-224 · Through 15-1-229 Reserved
  4. 15-1-230 · Report On Income Tax Credit To Committee
  5. 15-1-231 · Payment Of Taxes By Credit Card And Other Commercially…
  6. 15-1-232 · Deposit Of Money
  7. 15-1-233 · Electronic Taxpayer Communications -- Rulemaking
  8. 15-1-301 · Investigations By Department
  9. 15-1-302 · Witnesses -- Oaths, Contempt, And Fees
  10. 15-1-303 · Penalty For Refusal To Furnish Information
  11. 15-1-401 · Repealed
  12. 15-1-402 · Payment Of Property Taxes Or Fees Under Protest
  13. 15-1-403 · Repealed
  14. 15-1-404 · Other Remedies Superseded
  15. 15-1-405 · Injunction Not To Be Used To Restrain Enforcement Of Tax
  16. 15-1-406 · Declaratory Judgment
  17. 15-1-407 · Alternative Remedy -- Procedure
  18. 15-1-408 · Alternative Remedy -- Judgment
  19. 15-1-409 · Exclusion Of Certain Property Subject To Property Tax…
  20. 15-1-410 · Through 15-1-420 Reserved
  21. 15-1-421 · Payment Of Taxes By Negotiable Instrument
  22. 15-1-501 · Repealed
  23. 15-1-502 · Repealed
  24. 15-1-503 · Refund Of Overpayment -- Procedure
  25. 15-1-504 · Settlement Of County Treasurer With Department
  26. 15-1-505 · Repealed
  27. 15-1-506 · Repealed
  28. 15-1-507 · Through 15-1-515 Reserved
  29. 15-1-516 · Terminated
  30. 15-1-517 · Through 15-1-520 Reserved
  31. 15-1-521 · Property Valuation Improvement Fund
  32. 15-1-601 · Compact Adopted -- Text
  33. 15-1-602 · Montana Compact Commissioner -- Director Of Revenue
  34. 15-1-603 · Alternate
  35. 15-1-604 · Not Codified
  36. 15-1-701 · Warrant For Distraint
  37. 15-1-702 · Issuance Of Warrant
  38. 15-1-703 · Emergency Issuance Of Warrant
  39. 15-1-704 · Filing With District Court
  40. 15-1-705 · Review
Full table of contents →