§ 270A.10 — Priority of Claims
Plain-Language Summary
This section sets the order in which debts get paid when multiple agencies try to collect from the same refund. Delinquent taxes come first, then child support, then restitution to crime victims, then hospital or ambulance debts, and finally all other debts in the order they were received.
270A.10 PRIORITY OF CLAIMS.
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.
History:
1980 c 607 art 12 s 10; 1987 c 261 s 4; 1993 c 375 art 17 s 9; 2008 c 154 art 16 s 7
History: History: 1980 c 607 art 12 s 10; 1987 c 261 s 4; 1993 c 375 art 17 s 9; 2008 c 154 art 16 s 7