Minn. Stat. § 270A.01
Citation
Sections 270A.01 to 270A.12 may be cited as the "Revenue Recapture Act."
Minnesota Statutes Chapter 270A — Revenue Recapture
Minnesota · statute · Minn. Stat. ch. 270A · 11 active provisions
Minn. Stat. § 270A.03
Definitions
Subdivision 1. Applicability. For purposes of sections 270A.01 to 270A.12, the terms defined in this section have the meanings given them. Subd. 2. Claimant agency. "Claimant agency" means any state agency, as defined by section 14.02, subdivision 2, the regents of the University of Minnesota, any district court of the…
Minn. Stat. § 270A.04
Agency Participation
Subdivision 1. Collection remedy. The collection remedy under this section is in addition to and not in substitution for any other remedy available by law. Subd. 2. Requirements for submission. Any debt owed to a claimant agency must not be submitted by the agency for collection under the procedure established by secti…
Minn. Stat. § 270A.05
Minimum Sum Collectible
The minimum sum which a claimant agency may collect through use of the setoff procedure is $15.
Minn. Stat. § 270A.06
Collection of Debts Through Setoff
Subject to the limitations of sections 270A.01 to 270A.12, the department shall, upon request by a claimant agency, render assistance in the collection of any debt owing to the agency. This assistance shall be provided by use of a procedure in which the sum of the refund due the debtor is applied to the amount due and…
Minn. Stat. § 270A.07
Procedure for Setoff Collection
Subdivision 1. Notification requirement. (a) Any claimant agency, seeking collection of a debt through setoff against a refund due, shall submit to the commissioner information indicating the amount of each debt and information identifying the debtor, as required by section 270A.04, subdivision 3. (b) For each setoff o…
Minn. Stat. § 270A.08
Notice and Hearing Required
Subdivision 1. Notice to debtor. (a) Not later than five days after the claimant agency has sent notification to the department pursuant to section 270A.07, subdivision 1, the claimant agency shall send a written notification to the debtor asserting the right of the claimant agency to the refund or any part thereof. If…
Minn. Stat. § 270A.09
Contested Claims Procedure
Subdivision 1. Hearing. If a claimant agency receives written notice of a debtor's intention to contest at hearing the claim upon which the intended setoff is based, it shall initiate a hearing according to contested case procedures established in the state Administrative Procedure Act not later than 30 days after rece…
Minn. Stat. § 270A.10
Priority of Claims
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: (1) delinquent tax obligations of the debtor which are owed to the department; (2) debts for child support based on the order in time in which the commissioner received the debts…
Minn. Stat. § 270A.11
Data Privacy
Private and confidential data on individuals may be exchanged among the department, the taxpayer's rights advocate, the attorney general, the claimant agency, and the debtor as necessary to accomplish and effectuate the intent of sections 270A.01 to 270A.12, as provided by section 13.05, subdivision 4, clause (b). The…
Minn. Stat. § 270A.12
Rules
The commissioner is authorized to develop and to require the use of any necessary forms. The commissioner or a claimant agency is authorized to make any rules necessary to effectuate the purposes of sections 270A.01 to 270A.12.