(1) Partial payments for a customer's tax liability, including credits, apply as directed by the customer as to account type, period, or otherwise.

(2) If customer direction is not provided, the payment is applied in full to the oldest period first in the following order:

(a) first to tax (dollar for dollar until satisfied);

(b) second to interest (if due); and

(c) third to penalty (if due).


History: 15-70-104, MCA; IMP, 15-70-417, 15-70-418, MCA; NEW, 1999 MAR p. 513, Eff. 3/26/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS & AMD from ARM 18.9.703, 2016 MAR p. 1849, Eff. 10/15/16.