There is a newer version of the Minnesota Statutes
1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
Section 270.652 Allocation of payment.
270.652 Allocation of payment.
In the discretion of the commissioner of revenue, 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: 1990 c 480 art 2 s 4
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