Assuming you're referring to the hydraulic oil reservoir drain plug, I have a 300 Utility and the plug on mine is in a different place than Jim describes.
I've seen enough of Jim's posts to know that he knows his stuff, so I assume his tractor and mine just happen to be different.
If I recall correctly, I've described "my" location on this site so it should be in the archives. It's also shown in Illustration 70A on page 70 of the operator's manual.
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