Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
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.
History: 1980 c 607 art 12 s 10; 1987 c 261 s 4; 1993 c 375 art 17 s 9
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.
History: 1980 c 607 art 12 s 10; 1987 c 261 s 4; 1993 c 375 art 17 s 9
Official Publication of the State of Minnesota
Revisor of Statutes