{"data":{"id":"us-mn/minn.-stat.-270a.10","jurisdiction":"us-mn","citation":"Minn. Stat. § 270A.10","heading":"PRIORITY OF CLAIMS.","body":"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:\n(1) delinquent tax obligations of the debtor which are owed to the department;\n(2) debts for child support based on the order in time in which the commissioner received the debts;\n(3) payment of restitution obligations;\n(4) claims brought for a hospital or an ambulance service;\n(5) the remaining debts based on the order in time in which the commissioner received the debts.","path":["TAXATION, SUPERVISION, DATA PRACTICES","CHAPTER 270A. REVENUE RECAPTURE"],"source_url":"https://www.revisor.mn.gov/statutes/cite/270A.10","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"b0680c6d3ee78334accf899f374d8555b51142fcb2e392e24fbc876e68303ff6","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-270a.09","next":"us-mn/minn.-stat.-270a.11"},"notice":"GroundRules: Original legal text. Not legal advice."}