2005 Minnesota Statutes - 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.  


    HIST: 2005 c 151 art 1 s 57