Minnesota Statutes Taxation, Supervision, Data Practices (Ch. 270-271 App.) § 270A.03. Definitions

Subdivision 1. Applicability. For purposes ofsections 270A.01to270A.12, the terms defined in this section have the meanings given them.

Subd. 2. Claimant agency. “Claimant agency” means any state agency, as defined bysection 14.02, subdivision 2, the regents of the University of Minnesota, any district court of the state, any county, any statutory or home rule charter city, including a city that is presenting a claim for a municipal hospital or a public library or a municipal ambulance service, a hospital district, any ambulance service licensed under chapter 144E, any public agency responsible for child support enforcement, any public agency responsible for the collection of court-ordered restitution, and any public agency established by general or special law that is responsible for the administration of a low-income housing program.

Subd. 3. Commissioner. “Commissioner” means the commissioner of revenue.

Subd. 4. Debtor. “Debtor” means a natural person obligated on a debt to a claimant agency or having a delinquent account with a public agency responsible for child support enforcement.

A debt includes any legal obligation of a current recipient of assistance which is based on overpayment of an assistance grant where that payment is based on a client waiver or an administrative or judicial finding of an intentional program violation; or where the debt is owed to a program wherein the debtor is not a client at the time notification is provided to initiate recovery under this chapter and the debtor is not a current recipient of Supplemental Nutrition Assistance Program (SNAP) benefits, transitional child care, or transitional medical assistance.

Subd. 6. Department. “Department” means the Department of Revenue.

Subd. 7. Refund. “Refund” means an individual income tax refund or political contribution refund, pursuant to chapter 290, or a property tax credit or refund, pursuant to chapter 290A, or a sustainable forest payment to a claimant under chapter 290C.

For purposes of this chapter, lottery prizes, as set forth insection 349A.08, subdivision 8, and amounts granted to persons by the legislature on the recommendation of the joint senate-house of representatives Subcommittee on Claims shall be treated as refunds.

In the case of a joint property tax refund payable to spouses under chapter 290A, the refund shall be considered as belonging to each spouse in the proportion of the total refund that equals each spouse's proportion of the total income determined undersection 290A.03, subdivision 3. In the case of a joint income tax refund under chapter 289A, the refund shall be considered as belonging to each spouse in the proportion of the total refund that equals each spouse's proportion of the total taxable income determined undersection 290.01, subdivision 29. The commissioner shall remit the entire refund to the claimant agency, which shall, upon the request of the spouse who does not owe the debt, determine the amount of the refund belonging to that spouse and refund the amount to that spouse. For court fines, fees, and surcharges and court-ordered restitution undersection 611A.04, subdivision 2, the notice provided by the commissioner of revenue undersection 270A.07, subdivision 2, paragraph (b), serves as the appropriate legal notice to the spouse who does not owe the debt.

Subd. 8. Restitution. “Restitution” means money due to the victim of a crime or a juvenile offense under an order of restitution issued by a court undersection 609.10, or609.125as part of a sentence or as a condition of probation, or under an order entered by a court undersection 260B.198, subdivision 1, paragraph (a), clause (5), following a finding of delinquency.