{"data":{"id":"us-mn/minn.-stat.-270c.435","jurisdiction":"us-mn","citation":"Minn. Stat. § 270C.435","heading":"REFUNDS NOT SUBJECT TO ATTACHMENT OR GARNISHMENT.","body":"No amount of a tax refund or other payment payable by the commissioner to a taxpayer is assignable or subject to execution, levy, attachment, garnishment, lien foreclosure, or other legal process, except as specifically provided by law.","path":["TAXATION, SUPERVISION, DATA PRACTICES","CHAPTER 270C. DEPARTMENT OF REVENUE","TAX ADMINISTRATION"],"source_url":"https://www.revisor.mn.gov/statutes/cite/270C.435","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"d01414a2fa48bc6c2511292a95131a273d142a01fd89b5616d065251f633fd18","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-270c.43","next":"us-mn/minn.-stat.-270c.44"},"notice":"GroundRules: Original legal text. Not legal advice."}