§ 39.06 PAYMENT; DISPOSITION.

   Any payment or remittance received for a tax period shall be applied in the following order:

   (A)   First to the tax due for the applicable period;

   (B)   Second to the interest due for the applicable period; and

   (C)   Third to the penalty for the applicable period.

(1983 Code, § 20-206) (Ord. 2917, passed 1-7-2001)