Chapter 270A — Revenue Recapture Act

270A.01 Citation This section gives the official name for sections 270A.01 through 270A.12. Together, these sections are called the … 270A.02 This section has been repealed and is no longer in effect. It was removed from Minnesota law in 1987. 270A.03 Definitions This section defines key terms used in the Revenue Recapture Act. It explains what counts as a 'debt' (at least $25 owed … 270A.04 Agency Participation This section explains when a government agency can and cannot use the Revenue Recapture Act to collect a debt. The … 270A.05 Minimum Sum Collectible This section sets the smallest amount that can be collected through the revenue recapture process. A government agency … 270A.06 Collection of Debts Through Setoff This section says the Department of Revenue must help government agencies collect debts when asked. The department does … 270A.07 Procedure for Setoff Collection This section describes the step-by-step process for taking a debtor's refund. The agency must submit debt information to … 270A.08 Notice and Hearing Required This section requires the government agency to send written notice to the debtor within five days of submitting the debt … 270A.09 Contested Claims Procedure This section explains the hearing process when a debtor contests a revenue recapture claim. The agency must start a … 270A.10 Priority of Claims This section sets the order in which debts get paid when multiple agencies try to collect from the same refund. … 270A.11 Data Privacy This section protects the privacy of personal information shared during the revenue recapture process. Government … 270A.12 Rules This section gives the commissioner of revenue the power to create forms and rules needed to carry out the Revenue …