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.
Minn. Stat. § 270C.435
REFUNDS NOT SUBJECT TO ATTACHMENT OR GARNISHMENT.
Applied in 1 court decision — leading case Carney v. State (2010)
Most recently applied in Carney v. State (December 2010)
2008 c 154 art 15 s 5
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.