§ 38.020 PAYMENT DISTRIBUTION.

   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.

(Ord. 2001-1, passed 1-22-2001)