2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 7 - INCOME TAX AND WITHHOLDING
Article 5 - SETOFF AGAINST INCOME TAX REFUND FOR DEBT OWED FOR CHILD SUPPORT OR MAINTENANCE
§ 27-7-503 - Definitions
As used in this article, unless the context requires otherwise:
(a) "Claimant agency" means the State Department of Public Welfare with respect to the collection of debts due and owing for the care, support or maintenance of a child.
(b) "Commission, " "State Tax Commission," "Tax Commission" or "department" means the Department of Revenue of the State of Mississippi.
(c) "Debtor" means any individual owing overdue support for a child as defined by federal regulations.
(d) "Debt" means any overdue support for a child as defined by federal regulations.
(e) "Refund" means the Mississippi income tax refund which the commission determines to be due any individual taxpayer.
Disclaimer: These codes may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
