GIERKE, Justice.
The North Dakota Department of Human Services [the Department] appeals from a district court judgment reversing the Department's decision allowing the interception of Dallas Guthmiller's state and federal income tax refunds. We reverse the judgment of the district court and remand for entry of judgment affirming the Department's decision.
Guthmiller was divorced in 1973 and was ordered to pay $55 per month for the support of his minor child...
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