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179.5A - RIGHT TO REFUND NOT SUBJECT TO LEGAL PROCESS OR TRANSFER.

        179.5A  RIGHT TO REFUND NOT SUBJECT TO LEGAL PROCESS
      OR TRANSFER.
         The right of a person to a refund under this chapter or under
      chapter 181, 182, 183A, 184A, 185, or 185C is not subject to
      execution, levy, attachment, garnishment, or other legal process, and
      is not transferable or assignable at law or in equity.  

         Section History: Recent Form

         86 Acts, ch 1100, § 1; 89 Acts, ch 137, §1