Section 115B.492 Allocation of Payment
115B.492 ALLOCATION OF PAYMENT.
In the discretion of the commissioner of revenue, payments received for fees may be credited first to the oldest liability not secured by a judgment or lien. For liabilities to which payments are applied, the commissioner of revenue may credit payments first to penalties, next to interest, and then to the fee due.
History:
1996 c 471 art 2 s 6