Section 09.01.30.700 - PARTIAL PAYMENTS OF AMOUNTS OWED THE DEPARTMENTUpon the Department's receipt of a partial payment of an overpayment and accrued interest and penalties thereon, the Department must, unless other arrangements have been made with the debtor and approved by the Department, apply the partial payment to the amounts owed as follows:
01.Interest. The partial payment must be applied first to any accrued interest of the amounts due, starting with the oldest accrued interest;02.Penalties. After any accrued interest has been paid in full, the partial payment must be applied next to any assessed penalties, starting with the oldest assessed penalty;03.Fraud Overpayments. After all accrued interest and assessed penalties have been paid in full, the partial payment must be applied next to any fraud overpayments due, starting with the oldest fraud overpayment; and04.Nonfraud Overpayments. After all fraud overpayments have been paid in full, the partial payment must be applied next to any nonfraud overpayments, starting with the oldest nonfraud overpayment. Ref. Sec. 72-1369, Idaho Code.Idaho Admin. Code r. 09.01.30.700