Minnesota Statutes Taxation, Supervision, Data Practices (Ch. 270-271 App.) § 270A.06. Collection of debts through setoff

Subject to the limitations ofsections 270A.01to270A.12, the department shall, upon request by a claimant agency, render assistance in the collection of any debt owing to the agency. This assistance shall be provided by use of a procedure in which the sum of the refund due the debtor is applied to the amount due and owing from the debtor to the claimant agency.