§ 12.50.190. Application of payments.  


Latest version.
  • Any payment submitted to the department for taxes, interest, penalties or costs due under any tax return, provision of this chapter, or any finding or determination by the department under this chapter shall be credited to the tax period for which remitted, but shall be credited first to the payment of costs and then to the payment of penalties, interest, and taxes due, in that order.

( AO No. 2016-49(S), § 1, 5-10-16 )