Minnesota Legislature
Office of the Revisor of Statutes
2012 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:
Official Publication of the State of Minnesota
Revisor of Statutes