§ 27-7-503. Definitions

MS Code § 27-7-503 (2019) (N/A)
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(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.