Minnesota Legislature
Office of the Revisor of Statutes
2021 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:
(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.
Official Publication of the State of Minnesota
Revisor of Statutes