15-30-250. Application and distribution of payments. (1) Except as provided by rule, tax payments including delinquent tax, penalty, and interest must be applied to the taxpayer's account, prorated on the basis of the amount of each tax due to the amount of the total tax due, and distributed to the appropriate fund accounts as required by law.
     (2) Payment of a penalty assessed for late filing of a report for which there is no tax due for the period must be applied to the employer's liability for the penalties and equally distributed to the fund accounts specified by law among the tax types the report covers.

     History: En. Sec. 2, Ch. 491, L. 1997.