Current with changes from the 2024 Legislative Session effective on or before 7/1/2024, from Chs.. 2 through 1049
Section 13-103 - Application of tax payment(a) A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax.(b) This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.