29- 250 C.M.R. ch. 165, § Q
If a licensee makes a partial payment, the payment will be applied in the following order:
Within the priority order, payment will be applied to the oldest liability first.
When a licensee files a return and fails to remit full payment with the return, full payment of the reported tax and interest, if any, will be made to the affected jurisdictions. The Bureau will assume the liabilities for the amount owed other jurisdictions. The Bureau will take all steps to enforce the collection of any unpaid taxes, interest, and penalties. If a licensee fails to pay any taxes, interest, penalties, or audit assessment, the Bureau may suspend the licensee's IFTA license, privilege to operate commercial motor vehicles and any truck registrations.
29- 250 C.M.R. ch. 165, § Q