§231-27  Partial payment of taxes. Whenever a taxpayer makes a partial payment of a particular assessment oftaxes, the amount received by the department of taxation shall first becredited 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]