(a) The division of taxation has priority over the claimant agency for collection of tax liabilities. After this priority, the department of human services has priority, to the extent necessary for the enforcement of child support orders issued by any court of competent jurisdiction, over any other claimant agency.
(b) The department of labor and training has priority, to the extent necessary for the collection of benefit overpayments and interest owed over any other claimant agency.
[See § 12-1-15.]