179.5A  RIGHT TO REFUND NOT SUBJECT TO LEGAL PROCESS
 OR TRANSFER.
 The right of a person to a refund under this chapter or under
 chapter 181, 182, 183A, 184A, 185, or 185C is not subject to
 execution, levy, attachment, garnishment, or other legal process, and
 is not transferable or assignable at law or in equity.
         Section History: Recent Form

 86 Acts, ch 1100, § 1; 89 Acts, ch 137, §1