If a third party owes money to a customer, the Minnesota Department of Revenue can levy that money to pay the debt owed.

A third-party levy is a one-time levy requiring 100% of any payment due to the customer be sent directly to the department. The third-party must send us the funds within 30 days of receiving the levy notice.

Exemption Claim

There are some exemptions from third-party levies. (See 2022 Minnesota Statutes, section 550.37.)

Levy Release

We will release a third-party levy if you can prove one of the following:

• Funds owed are exempt
• You no longer have a business relationship with the payer
• You file bankruptcy