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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