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