72 Pa. Stat. § 3310-209

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 3310-209 - Application of payments

Unless otherwise specified by the taxpayer, all voluntary payments with respect to any tax period for any tax administered by the department shall be allocated within the taxpayer's account in the following priority:

(1) Tax.

(2) Addition to tax.

(3) Interest.

(4) Penalty.

(5) Any other fees or charges.

72 P.S. § 3310-209

1996, Dec. 20, P.L. 1504, No. 195, § 209, effective in 60 days. Reenacted 2001, June 22, P.L. 595, No. 47, § 1, imd. effective.