Minn. Stat. § 270C.51
Current through Register Vol. 49, No. 8, August 19, 2024
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.
Minn. Stat. § 270C.51
2005 c 151 art 1 s 57