§ 35.20 PAYMENT.

   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.

(`92 Code, § 36-5-6) (Ord. 00-28, passed 12-20-00)