If two or more debts, in a total amount exceeding the debtor's refund, are submitted for setoff, the priority of payment shall be as follows:
(1) delinquent tax obligations of the debtor which are owed to the department;
(2) debts for child support based on the order in time in which the commissioner received the debts;
(3) payment of restitution obligations;
(4) claims brought for a hospital or an ambulance service;
(5) the remaining debts based on the order in time in which the commissioner received the debts.
1980 c 607 art 12 s 10; 1987 c 261 s 4; 1993 c 375 art 17 s 9; 2008 c 154 art 16 s 7
Structure Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270A — Revenue Recapture
Section 270A.03 — Definitions.
Section 270A.04 — Agency Participation.
Section 270A.05 — Minimum Sum Collectible.
Section 270A.06 — Collection Of Debts Through Setoff.
Section 270A.07 — Procedure For Setoff Collection.
Section 270A.08 — Notice And Hearing Required.
Section 270A.09 — Contested Claims Procedure.
Section 270A.10 — Priority Of Claims.