Section 09.01.35.056 - APPLICATION OF PAYMENTS ON DELINQUENT ACCOUNTSUnless otherwise specified and approved by the Department, apply payment as follows:
01.First Application. First, credit such payment in satisfaction of interest due for the calendar quarter or period most delinquent in point of time;02.Second Application. Next, credit the remainder of such payment in satisfaction of penalty due for such calendar quarter or period most delinquent in point of time;03.Third Application. Next, credit the remainder of such payment in satisfaction of contributions due for the calendar quarter or period most delinquent in point of time;04.Subsequent Applications. Such applications shall be applied in a like manner for each remaining delinquent quarter. Any remaining credit shall be applied to interest on civil penalties then to civil penalty due until the amount of payment is exhausted. Ref. Section 72-1354, Idaho Code.Idaho Admin. Code r. 09.01.35.056