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2019 Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270C — Department Of Revenue
Section 270C.51 — Allocation Of Payment.
Universal Citation: MN Stat § 270C.51 (2019)
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
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