Section 270C.51 Allocation of Payment
270C.51 ALLOCATION OF PAYMENT.
In the discretion of the commissioner, payments received for taxes may be credited first to the oldest liability not secured by a judgment or lien. For liabilities to which payments are applied, the commissioner may credit payments first to penalties, next to interest, and then to the tax due.
History:
2005 c 151 art 1 s 57