Minnesota Department of Revenue General Levy Guidelines

Debt collection bill
  • Collect tax debts first; then collect other agency debts in the order they were referred to the Department for collection.
  • The Minnesota Department of Revenue’s wage levy for any type of debt take precedence over a private garnishment after 70 days from service of the private garnishment to the employer. It does not take precedence over levies by the IRS for federal tax, income withholding by the various counties for court-ordered child support or levies by the Department of Employment and Economic Development (DEED) for their debts.