231-27 Partial payment of taxes. Whenever a taxpayer makes a partial payment of a particular assessment of taxes, the amount received by the department of taxation shall first be credited to interest, then to penalties, and then to principal. [L 1949, c 312, 1; RL 1955, 115-32; am L Sp 1959 2d, c 1, 16; HRS 231-27]



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