1(1) 2Except for any payment made pursuant to s. 10213.21, 11or as otherwise specified by the taxpayer at the time he or she makes a payment, if payment is made to the department with respect to any of the revenue laws of this state, such payment shall be applied in priority order as follows:55(a) 56First, against the accrued interest, if any;
63(b) 64The remaining amount, if any, shall be credited against any accrued penalty;
76(c) 77The remaining amount, if any, shall be credited against the administrative collection processing fee; and
92(d) 93The remaining amount, if any, shall be credited to any tax due.
105(2) 106If a warrant or lien has been filed and recorded by the department, a payment shall be applied in priority order as follows:129(a) 130First, against the costs to record the warrant or lien, if any;
142(b) 143The remaining amount, if any, shall be credited against the administrative collection processing fee;
157(c) 158The remaining amount, if any, shall be applied to accrued interest;
169(d) 170The remaining amount, if any, shall be credited against any accrued penalty; and
183(e) 184The remaining amount, if any, shall be credited to any tax due.
196(3) 197If a levy has been made by the department, a payment shall be applied in priority order as follows:216(a) 217First, against the costs to execute the levy, if any;
227(b) 228The remaining amount, if any, shall be credited against the administrative collection processing fee;
242(c) 243The remaining amount, if any, shall be applied to accrued interest;
254(d) 255The remaining amount, if any, shall be credited against any accrued penalty; and
268(e) 269The remaining amount, if any, shall be credited to any tax due.
281(4) 282Any surplus proceeds remaining after the application of subsection (3) shall, upon application and satisfactory proof thereof, be refunded by the Chief Financial Officer to the person or persons legally entitled pursuant to s. 316215.26317. 
