Minnesota Legislature
Office of the Revisor of Statutes
2009 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
270C.435 REFUNDS NOT SUBJECT TO ATTACHMENT OR GARNISHMENT.
No amount of a tax refund or other payment payable by the commissioner to a taxpayer is assignable or subject to execution, levy, attachment, garnishment, lien foreclosure, or other legal process, except as specifically provided by law.
History:
Official Publication of the State of Minnesota
Revisor of Statutes