Key: (1) language to be deleted (2) new language
Laws of Minnesota 1987
CHAPTER 261-H.F.No. 1274
An act relating to crimes; taxes; providing for
collection from convicted person's tax refund of
court-ordered restitution to crime victims; providing
for priority of claims against refunds; amending
Minnesota Statutes 1986, sections 270A.03,
subdivisions 2, 5, and by adding a subdivision; and
270A.10; repealing Minnesota Statutes 1986, section
270A.02.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. Minnesota Statutes 1986, section 270A.03,
subdivision 2, is amended to read:
Subd. 2. "Claimant agency" means any state agency, as
defined by section 14.02, subdivision 2, the regents of the
University of Minnesota, any district court of the state, any
county, and any public agency responsible for child support
enforcement, and any public agency responsible for the
collection of court-ordered criminal restitution.
Sec. 2. Minnesota Statutes 1986, section 270A.03,
subdivision 5, is amended to read:
Subd. 5. "Debt" means a legal obligation of a natural
person to pay a fixed and certain amount of money, which equals
or exceeds $25 and which is due and payable to a claimant
agency. The term includes criminal fines imposed under section
609.10 and restitution. A debt may arise under a contractual or
statutory obligation, a court order, or other legal obligation,
but need not have been reduced to judgment. A debt does not
include (1) any legal obligation of a current recipient of
assistance which is based on overpayment of an assistance grant,
or (2) any legal obligation to pay a claimant agency for medical
care, including hospitalization if the debtor would have
qualified for a low income credit equal to tax liability
pursuant to Minnesota Statutes 1984, section 290.06, subdivision
3d, clause (1), at the time when the medical care was rendered,
provided that, for purposes of this subdivision, the income
amounts in that section shall be adjusted for inflation for
debts incurred in calendar years 1987 and thereafter. The
dollar amount of each income level that applied to debts
incurred in the prior year shall be increased in the same manner
as provided in section 290.06, subdivision 2d, for the expansion
of the tax rate brackets.
Sec. 3. Minnesota Statutes 1986, section 270A.03, is
amended by adding a subdivision to read:
Subd. 8. "Restitution" means money due to a crime victim
under an order of restitution issued by a court under section
609.10 or 609.125 as part of a sentence or as a condition of
probation.
Sec. 4. Minnesota Statutes 1986, section 270A.10, is
amended to read:
270A.10 [PRIORITY OF CLAIMS.]
If two or more debts, in a total amount exceeding the
debtor's refund, are submitted for set-off, 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 the remaining debts based on the order in time in
which the commissioner received the debts.
Sec. 5. [REPEALER.]
Minnesota Statutes 1986, section 270A.02, is repealed.
Approved May 27, 1987
Official Publication of the State of Minnesota
Revisor of Statutes