Debt Priority


​The Minnesota Department of Revenue will apply recaptured refund payments to debts in the following order:

  1. State taxes 
  2. Child support 
  3. Court-ordered criminal restitution 
  4. Debts owed to a hospital or ambulance services (See Debts for Medical Services.) 
  5. Debts to other Minnesota agencies 
  6. Debts to government agencies from other states
  7. Federal taxes

See Minnesota Statutes 270A.10.

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