Minn. Stat. § 270C.51: ALLOCATION OF PAYMENT.
Where this section sits in the code
- TAXATION, SUPERVISION, DATA PRACTICES
- CHAPTER 270C. DEPARTMENT OF REVENUE
- 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