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
ALLOCATING PAYMENT.
Known as the Dry Cleaner Environmental Response and Reimbursement Law
The act spans §§ 115B.47 to 115B.53 (9 sections).
1996 c 471 art 2 s 6
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.