Minnesota Statutes
§ 115B.492 — ALLOCATING PAYMENT
Minnesota § 115B.492
This text of Minnesota § 115B.492 (ALLOCATING PAYMENT) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Minn. Stat. § 115B.492 (2026).
Text
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.
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Legislative History
1996 c 471 art 2 s 6
Nearby Sections
15
§ 115B.01
CITATION§ 115B.02
DEFINITIONS§ 115B.03
RESPONSIBLE PERSON§ 115B.06
APPLICATION TO PAST ACTIONS§ 115B.08
APPORTIONMENT AND CONTRIBUTION§ 115B.09
COMPARATIVE FAULT AND CONTRIBUTION§ 115B.11
STATUTE OF LIMITATIONS§ 115B.12
OTHER REMEDIES PRESERVED§ 115B.13
DOUBLE RECOVERY PROHIBITED§ 115B.14
AWARDING COSTS§ 115B.15
APPLICABILITYCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 115B.492, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/115B/115B.492.