Section 13. In the event that a debtor owes liabilities to several claimant agencies, priority of set-off against any refund shall be as follows: (i) unpaid state tax liabilities; (ii) unpaid spousal or child support obligations certified by the IV–D agency as set forth in chapter 119A; (iii) unreimbursed costs of health services to a child eligible for medical assistance under Title XIX of the Social Security Act; (iv) unpaid department of unemployment assistance liabilities; (v) the board of higher education; (vi) other debts as defined in section 1 in the order certified by the comptroller; (vii) the department of transitional assistance; (viii) the health safety net office for obligations to the Health Safety Net Trust Fund for the cost of health care services paid from the fund under section 69 of chapter 118E; (ix) any overdue debt certified by the comptroller as due and owing to a city or town or to an agency of a city or town, to a housing authority or to a state authority as defined in section 1 of chapter 29, or any federal agency as certified by a federal official to the comptroller pursuant to section 19 of chapter 7A; (x) unpaid federal nontax liabilities to a federal agency under section 15; and (xi) unpaid tax liabilities of another state under section 16.