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.