2018 Mississippi Code
Title 85 - Debtor-Creditor Relationship
Chapter 13 - Automated Data Match System for Identifying and Seizing Financial Assets of Obligors Identified by Department of Revenue
§ 85-13-1. Definitions.
- As used in this chapter:
(a) “Commissioner” means the Commissioner of Revenue of the Mississippi Department of Revenue.
(b) “Department” means the Mississippi Department of Revenue.
(c) “Finally determined tax liabilities” means any state tax, fee, penalty, and/or interest owed by a person to the department where the assessment of the liability is not subject to any further timely filed administrative or judicial review.
(d) “Person” means a natural person, partnership, limited partnership, corporation, limited liability company, estate, trust, association, joint venture, other legal entity or other group or combination acting as a unit, and includes the plural as well as the singular in number.
(e) “Financial institution” means a bank, trust company, mutual savings bank, savings and loan association or credit union authorized to do business and accept deposits in this state under state or federal law.
(f) “Account” means any money held in the name of an account owner, individually or jointly with another, including, but not limited to, a deposit account, demand account, savings account, negotiable order of withdrawal account, share account, member account, time certificate of deposit, or money market account. “Account” shall not include money held by a financial institution where the obligor is listed in a capacity other than the owner, including, but not limited to, an authorized signer only, custodian, payable on death beneficiary or agent.
(g) “Obligor” means any person against whom a tax judgment for a finally determined tax liability has been enrolled in the Uniform State Tax Lien Registry for which collection of the tax debt is enforceable as provided by law.
(h) “Levy” means a Distress Warrant for the Levy Of Monies Owed To Taxpayer(s) which is an instrument of the commissioner that binds monies held by the garnishee and owed to the obligor.
(i) “Identifying information” means an obligor’s social security number or federal tax identification number.
