§ 12.45.140. Application of payments.  


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  • 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)