Haw. Rev. Stat. § 231-27

Current through Chapter 253 of the 2024 Legislative Session

Section 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.

HRS § 231-27

L 1949, c 312, §1; RL 1955, § 115-32; am L Sp 1959 2d, c 1, §16; HRS § 231-27