1998 Minnesota Statutes

     290A.15 Claim applied against outstanding liability. 

    The amount of any claim otherwise payable under this 
 chapter may be applied by the commissioner against any 
 delinquent tax liability of the claimant or spouse of the 
 claimant payable to the department of revenue. 

    HIST: 1975 c 437 art 1 s 15; 1Sp1981 c 4 art 1 s 148; 1984 c 
 514 art 4 s 17; 1995 c 264 art 4 s 14; 1996 c 471 art 3 s 52; 
 1997 c 231 art 2 s 70