Claims to refunds allowed to be set off under this article must be made by a claimant agency filing a written notice with the department of its intention to effect collection through setoff under this article. The following is the order of priority for multiple claims filed: (1) claims of the Department of Revenue; (2) claims of the Division of Child Support Enforcement of the State Department of Social Services; (3) other claims of the State Department of Social Services and other state agencies; (4) claims of the Internal Revenue Service and claims filed by institutions of higher learning; (5) claims of other agencies not given a specific priority. Priority within a class in which multiple claims are filed is the order in time in which the claimant agencies filed the written notice with the department of the intention to effect collection through setoff under this article.
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