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