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§ 27-7-601. Definitions

MS Code § 27-7-601 (2019) (N/A)
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(a) “Debt” means a past due, legally enforceable state or federal income tax obligation, unless otherwise indicated.

(b) “Debtor” means a person who owes a state or federal income tax obligation.

(c) “Past due, legally enforceable obligation” means a debt resulting from:

(i) A judgment rendered by a court of competent jurisdiction which has determined an amount of income tax to be due;

(ii) A determination after an administrative hearing which has determined an amount of income tax to be due and which is no longer subject to judicial review; or

(iii) An income tax assessment, including self-assessments, which has become final in accordance with law, but which has not been collected.

(d) “State” means the State of Mississippi acting through the Department of Revenue.

(e) “State Tax Commission” or “department” means the Department of Revenue.

(f) “Federal government” means the United States Department of the Treasury or any agency under its administration.

(g) “Tax refund offset” means withholding or reducing a tax refund overpayment by an amount necessary to satisfy a debt owed by the payee.

(h) “Tax refund payment” means any overpayment of taxes to be refunded to the person making the overpayment.

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§ 27-7-603. Taxpayers past due taxes; State income tax refunds to be offset to federal government; Federal income tax refunds to be offset to Mississippi State Tax Commission; procedure