Minnesota § 270A.10 PRIORITY OF CLAIMS

Minnesota Statutes

§ 270A.10 — PRIORITY OF CLAIMS

Minnesota § 270A.10

PartTAXATION, SUPERVISION, DATA PRACTICES

Ch. 270AREVENUE RECAPTURE

This text of Minnesota § 270A.10 (PRIORITY OF CLAIMS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 270A.10 (2026).

Text

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.

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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.