Order of crediting payments on account.

Del. Code tit. 19, § 3366
in effect
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Any payment on account by an employer on assessments, interest and penalties due shall be credited against the oldest outstanding indebtedness, in the following order: First, penalties; second, interest; third, assessments.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title19/c033/sc03/index.htmlFetched: 10/4/2026

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