Unless otherwise specified by the taxpayer, all voluntary payments of an eligible tax shall be prioritized by the local taxing authority as follows:
(1) Tax.
(2) Interest.
(3) Penalty.
(4) Any other fees or charges.
53 Pa.C.S. § 8429
Application of payments
Known as the General Local Government Code
The act spans §§ 53–53 (510 sections).
Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.