HRS §231-27
How partial tax payments are applied
When you pay only part of a tax bill, the tax department must use that money in a set order: first to interest, then to penalties, and only then to the tax itself. This rule tells you how your partial payment is divided.
The statute, as written — 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.
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