2017 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

Universal Citation: MS Code § 27-7-503 (2017)
  • 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.
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