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Minnesota Statutes Taxation, Supervision, Data Practices (Ch. 270-271 App.) § 270A.10. Priority of claims

Current as of January 01, 2025 | Updated by Findlaw Staff

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:

(1) delinquent tax obligations of the debtor which are owed to the department;

(2) debts for child support based on the order in time in which the commissioner received the debts;

(3) payment of restitution obligations;

(4) claims brought for a hospital or an ambulance service;

(5) the remaining debts based on the order in time in which the commissioner received the debts.

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Cite this article: FindLaw.com - Minnesota Statutes Taxation, Supervision, Data Practices (Ch. 270-271 App.) § 270A.10. Priority of claims - last updated January 01, 2025 | https://codes.findlaw.com/mn/taxation-supervision-data-practices-ch-270-271-app/mn-st-sect-270a-10/

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