US Laws, Codes, Statutes & Cases

     270A.10 Priority of claims. 

    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:  First, any delinquent tax 
 obligations of the debtor which are owed to the department shall 
 be satisfied.  Secondly, the refund shall be applied to debts 
 for child support based on the order in time in which the 
 commissioner received the debts.  Thirdly, the refund shall be 
 applied to payment of restitution obligations.  Fourthly, the 
 refund shall be applied to the remaining debts based on the 
 order in time in which the commissioner received the debts. 

    HIST: 1980 c 607 art 12 s 10; 1987 c 261 s 4; 1993 c 375 art 
 17 s 9 

Copyright 2005 by the Office of Revisor of Statutes, State of Minnesota.