Full text
a payment by the particular taxpayer on account of that taxpayer’s liability shall to the extent of the payment discharge their liability; but
a payment by the particular taxpayer on account of that taxpayer’s liability shall to the extent of the payment discharge their liability; but
a payment by the particular taxpayer on account of that taxpayer’s liability shall to the extent of the payment discharge their liability; but
a payment by the particular taxpayer on account of that taxpayer’s liability shall to the extent of the payment discharge the joint liability; but