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Veterans Day closure

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LIC-11.18 - Application of Payments

Administrative Rules Adopted by Bureaus Pursuant to Rule Making Authority (ARB)
Policy number
LIC-11.18

APPLICATION OF PAYMENTS

Administrative Rule Adopted by Revenue Division Pursuant to Rule-Making Authority

ARB-LIC-11.09


For instances where a taxfiler is subject to multiple years of tax and penalty assessments, payments will be applied as follows:

  1. Arts Tax assessment for the oldest tax year; then
  2. Arts Tax penalty assessment for the oldest tax year.

This pattern will repeat until all taxes and penalties have been paid in full.


HISTORY

Adopted by Director of Revenue Division September 29, 2020 and filed for inclusion in PPD November 2, 2020.

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