Minnesota Statutes
§ 270C.51 — ALLOCATION OF PAYMENT
Minnesota § 270C.51
This text of Minnesota § 270C.51 (ALLOCATION OF 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. § 270C.51 (2026).
Text
In the discretion of the commissioner, 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.
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Legislative History
2005 c 151 art 1 s 57
Nearby Sections
15
§ 270C.01
DEFINITIONS§ 270C.02
DEPARTMENT OF REVENUE; COMMISSIONER§ 270C.03
POWERS AND DUTIES§ 270C.04
USE OF INFORMATION§ 270C.05
ACCESS TO CRIMINAL JUSTICE DATA§ 270C.06
RULEMAKING AUTHORITY§ 270C.07
REVENUE NOTICES§ 270C.08
TAX INFORMATION BULLETINS§ 270C.09
OPINION OF ATTORNEY GENERAL; EFFECT§ 270C.11
TAX EXPENDITURE BUDGETCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 270C.51, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/270C/270C.51.