Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
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
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
Official Publication of the State of Minnesota
Revisor of Statutes