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Minnesota · Through 2025 Minnesota Statutes

Minn. Stat. § 270C.51: ALLOCATION OF PAYMENT.

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Where this section sits in the code
  1. TAXATION, SUPERVISION, DATA PRACTICES
  2. CHAPTER 270C. DEPARTMENT OF REVENUE
  3. COLLECTION

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.

Collected 2026-09-02T22:10:39Z. Source file · JSON

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