Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature
Office of the Revisor of Statutes

Office of the Revisor of Statutes


     270.652 Allocation of payment. 


    In the discretion of the commissioner of revenue, 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. 


    HIST: 1990 c 480 art 2 s 4

Official Publication of the State of Minnesota
Revisor of Statutes