53 Pennsylvania Consolidated Statutes § 8429 - Application Of Payments

§ 8429. Application of payments.

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.

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Last modified: October 8, 2016