Section 115B.492 Allocation of Payment - Minnesota Statutes

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