Section 13-103 - Application of tax payment.
§ 13-103. Application of tax payment.
(a) In general.- A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax.
(b) Effect.- This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.
(c) Income tax payments.- Repealed.
[An. Code 1957, art. 81, §§ 344, 345, 399; 1988, ch. 2, § 1; ch. 569, §§ 1, 4; 1989, ch. 89.]