Notwithstanding any provision in this Code to the contrary, any payment designated by a taxpayer as payment of a particular tax liability shall be applied to that taxpayer's liabilities pertaining to the particular tax as follows: first to the interest accrued on outstanding tax liabilities; second to the outstanding tax liability; third to any penalties due on outstanding tax liabilities; and fourth to current tax liabilities.
(Ord. 2000-33. Passed 11-27-00.)