Payments required to governmental entities

Any person, firm, partnership, corporation, limited partnership, limited liability company or other lawfully recognized entity that is required to make payment of a tax, fee, fine, charge, cost or other expense payable to a state governmental entity or local governmental entity shall make the instrument payable to the state or local government office, agency or other governmental entity and shall not make the instrument payable to the individual who holds the public office. Added by Laws 2015, c. 182, § 1, eff. Nov. 1, 2015.