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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-209. Application of payments

Current as of January 01, 2026 | Updated by Findlaw Staff

Unless otherwise specified by the taxpayer, all voluntary payments with respect to any tax period for any tax administered by the department shall be allocated within the taxpayer's account in the following priority:

(1) Tax.

(2) Addition to tax.

(3) Interest.

(4) Penalty.

(5) Any other fees or charges.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-209. Application of payments - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-3310-209/

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