As used in this article:(a) 'Claimant local government' means local governments acting through their nonprofit member organizations with respect to the collection of any debt owed and finalized by law, ordinance, order or resolution.(b) 'Debtor' means any person owing a debt to any claimant local government.(c) 'Debt' means any liquidated sum due and owing to any claimant local government which has accrued through contract, subrogation, tort, justice or municipal court conviction or any other debt regardless of whether there is an outstanding judgment for the sum.(d) 'Department' means the Mississippi Department of Revenue.(e) 'Local government' means a county or municipality. For purposes of this paragraph (e), county or municipality shall also include a community hospital owned by one or more counties, cities, towns, supervisors districts or combinations thereof.(f) 'Member organization' means the Mississippi Association of Supervisors for counties and community hospitals owned in whole or in part by one or more counties or supervisor districts, the Mississippi Municipal League for municipalities and community hospitals owned in whole or in part by one or more municipalities, or ole or in part by one or more counties or supervisor districts, the Mississippi Municipal League for municipalities and community hospitals owned in whole or in part by one or more municipalities, or entities established through or contracted by these member organizations for the purpose of facilitating debt collection under this article.(g) 'Net proceeds collected' means gross proceeds collected through setoff against a debtor's refund less the collection assistance fees authorized in this article.(h) 'Person' means any individual, firm, partnership, association, trustee, receiver, assignee, corporation, entity, limited liability company, utility or joint venture.(i) 'Refund' means the Mississippi income tax refund which the department determines to be due a debtor.(j) 'Setoff' means the department's legal right to reduce the debtor's claim to a Mississippi income tax refund from the department by a debt the claimant local government properly establishes under this article which is owed by the debtor.Amended by Laws, 2023, ch. 432, HB 388,§ 1, eff. 7/1/2023.Added by Laws, 2019, ch. 345, HB 991,§ 3, eff. 1/1/2019.
Mississippi Legal Code