licensing, or director of workforce development. In the service of a distress warrant issued by the director of revenue for the collection of taxes administered by or debts tobe collected bythe departmentof revenue, in theserviceof a distresswarrant issued by the director ofinspections, appeals, and licensing for the collection ofoverpayment debts owed to the department of health and human services, or in the service of a distress warrant issued by the director of the department of workforce development for the collection of employment security contributions, the property of the taxpayer or the employer in the possession of another, or debts due the taxpayer or the employer, may be reached by garnishment. Garnishment,chapter642
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