§231-27  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. [L 1949, c 312,
§1; RL 1955, §115-32; am L Sp 1959 2d, c 1, §16; HRS §231-27]