Unless otherwise specified by the taxpayer, all voluntary payments of an eligible tax shall be prioritized by the local taxing authority as follows:
(1) Tax.
(2) Interest.
(3) Penalty.
(4) Any other fees or charges.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Title 53 - MUNICIPALITIES GENERALLY
Chapter 84 - General Provisions
Section 8402 - Scope and limitations
Section 8404 - Certain rates of taxation limited
Section 8421 - Short title of subchapter
Section 8423 - Disclosure statement
Section 8424 - Requirements for requests
Section 8425 - Refunds of overpayments
Section 8426 - Interest on overpayment
Section 8427 - Notice of basis of underpayment
Section 8428 - Abatement of certain interest and penalty
Section 8429 - Application of payments
Section 8430 - Administrative appeals
Section 8432 - Practice and procedure
Section 8435 - Equitable and legal principles to apply
Section 8436 - Installment agreements