Minnesota Legislature
Office of the Revisor of Statutes
2024 Minnesota Statutes
270C.435 REFUNDS NOT SUBJECT TO ATTACHMENT OR GARNISHMENT.
No amount of a tax refund or other payment payable by the commissioner to a taxpayer is assignable or subject to execution, levy, attachment, garnishment, lien foreclosure, or other legal process, except as specifically provided by law.
History:
Official Publication of the State of Minnesota
Revisor of Statutes