Section 115B.492 — Allocating Payment.

MN Stat § 115B.492 (2019) (N/A)
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In the discretion of the commissioner of revenue, payments received for fees may be credited first to the oldest liability not secured by a judgment or lien. For liabilities to which payments are applied, the commissioner of revenue may credit payments first to penalties, next to interest, and then to the fee due.

History: 1996 c 471 art 2 s 6