Partial payment of tax
Sec. 1.5. Whenever a taxpayer makes a partial payment on the
taxpayer's tax liability, the department shall apply the partial
payment in the following order:
(1) To any penalty owed by the taxpayer.
(2) To any interest owed by the taxpayer.
(3) To the tax liability of the taxpayer.
As added by P.L.26-1985, SEC.15.
Last modified: May 28, 2006