(1) "Account receivable" or "receivable" means any amount due the state or any other governmental entity within the state as a result of a judgment, citation, or administrative order, or for which materials or services have been provided but for which payment has not been received by the servicing unit.
(2) "Debtor" means a party that owes, or is alleged to owe, an account receivable.
(3) "Mail" means United States Postal Service first class mail to the intended recipient's last known address.
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