COMAR 03.04.04.01 — § 1 Order of Payment for Unpaid Income Tax.

.01 Order of Payment for Unpaid Income Tax.
A.
Income tax payments received by the Comptroller shall be applied as follows:
(1)
Payments accompanying returns shall be applied to the period covered by the return in the following manner:
(a)
First to any penalty;
(b)
Second to accrued interest; and
(c)
Third to the unpaid tax.
(2)
All other payments shall be applied to the earliest delinquent tax year in the following manner:
(a)
First to any penalty;
(b)
Second to accrued interest; and
(c)
Third to the unpaid tax.
B.
A refund of income tax due a taxpayer shall be applied first as provided for in
§A(2) of this regulation
, and then in the following order of priority:
(1)
To any debt collection intercept under
COMAR 03.04.05
or
03.04.06
; and
(2)
To the taxpayer of any remaining balance.