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Chapter 115B
Section 115B.492
Topics
Recent History
- 1996 115B.492 New 1996 c 471 art 2 s 6
This is an historical version of this statute chapter. Also view the most recent published version.
115B.492 ALLOCATION OF 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.
History: 1996 c 471 art 2 s 6
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
Official Publication of the State of Minnesota
Revisor of Statutes