The Minnesota Department of Revenue cannot levy wages for six months after the date of release of an incarcerated debtor if the incarceration caused the loss of employment and an exemption claim form is completed. Only debtors not granted work release can qualify for an exemption.
Debtors allowed to continue employment while serving a sentence under Huber Law do not qualify for an exemption. View the statute, Minnesota Statutes, section 631.425.
If a debtor is in prison or jail, the department is not required to stop taking certain collection actions. The department can still:
• File a lien (M.S. 270C.63 and M.S. 16D.08).
• Levy bank accounts.
• Levy securities and investments.
• Seize tangible real or personal property.