Any payment submitted to the department for any taxes, penalties, interest, or costs
due under any provision of this chapter or any return or any finding or determination
by the department under this chapter shall be credited to the tax period for which
remitted, first to the payment of costs and then to penalties, interest, and taxes
in that order. If the rental agency does not specify the tax period, then the payment
shall be credited first to the oldest tax period for which there is an outstanding
amount due, then to the payment of costs, penalties, interest, and the same items
due in the next oldest tax period, in that order.
(AO No. 2000-116(S), § 3, 7-18-00)
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