3704 - Salaries and wages of inmates.

     § 3704.  Salaries and wages of inmates.        (a)  General rule.--The salaries or wages of inmates     gainfully employed under a plan established under this chapter     shall be collected by the department or its designated agents or     employees. The wages shall not be subject to garnishment or     attachment for any purpose either in the hands of the employer     or the department during the inmate's term of imprisonment and     shall be disbursed only as provided in this section, but for tax     purposes they shall be income of the inmate.        (b)  Use of salaries or wages.--The salaries or wages of an     inmate participating in a plan established under this chapter     shall be disbursed by the department in the following order:            (1)  The board of the inmate, including food and        clothing.            (2)  Necessary travel expense to and from work and other        incidental expenses of the inmate.            (3)  Support of the inmate's dependents, if any.            (4)  Payment, either in full or ratably, of the inmate's        obligations acknowledged by him in writing or which have been        reduced to judgment.            (5)  The balance, if any, to the inmate upon his        discharge.