Section 270C.435 Refunds Not Subject to Attachment or Garnishment
270C.435 REFUNDS NOT SUBJECT TO ATTACHMENT OR GARNISHMENT.
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.
History:
2008 c 154 art 15 s 5