Minn. Stat. § 115B.492

Current through 2021, c. 10
Section 115B.492 - ALLOCATING PAYMENT

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.

Minn. Stat. § 115B.492

1996 c 471 art 2 s 6