Civil Transactions Law

1. If the debtor owes multiple debts of the same kind to the same creditor and the payment made by the debtor is not sufficient to satisfy all such debts, the debtor may impute payment to the debt he intends to pay, unless an agreement or a legal provision precludes such imputation. 2. If the debtor makes no imputation, as specified in paragraph (1) of this Article, and the debtor cannot be reached, payment shall be imputed to the debt due or soon to be due. If all debts are due or deferred to the same time, payment shall be imputed to the debt that is most burdensome to the debtor. If the debts are equally burdensome, the creditor may designate the debt to which payment is imputed.