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:

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(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.