2025 Session
Last amended: 1980 session
§ 270A.01 — Citation
Plain-Language Summary
This section gives the official name for sections 270A.01 through 270A.12. Together, these sections are called the 'Revenue Recapture Act.' This law lets the state take money from your tax refund to pay debts you owe to government agencies.
270A.01 CITATION.
Sections 270A.01 to 270A.12 may be cited as the “Revenue Recapture Act.”
History:
History: History:
1980 c 607 art 12 s 1
Practical Notes
If you owe money to a state or local government agency in Minnesota, the Revenue Recapture Act is the law that allows those agencies to intercept your tax refund. Understanding this act is important if you receive notice that your refund may be reduced or withheld.