{"data":{"id":"us-mn/minn.-stat.-270c.51","jurisdiction":"us-mn","citation":"Minn. Stat. § 270C.51","heading":"ALLOCATION OF PAYMENT.","body":"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.","path":["TAXATION, SUPERVISION, DATA PRACTICES","CHAPTER 270C. DEPARTMENT OF REVENUE","COLLECTION"],"source_url":"https://www.revisor.mn.gov/statutes/cite/270C.51","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"a4d26e2c8a6d5002d1697f181383fd9a6031a833a3280c6bdf28d8f51345db68","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-270c.50","next":"us-mn/minn.-stat.-270c.52"},"notice":"GroundRules: Original legal text. Not legal advice."}