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.Laws, 1985, ch. 364, § 2; Laws, 1989, ch. 470, § 1; Laws, 2009, ch. 492, § 46, eff. 7/1/2010.
Mississippi Legal Code