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     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. 


    HIST: 1996 c 471 art 2 s 6

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Revisor of Statutes