For purposes of this article, the term: 'Auditor' means the State Auditor;'Debt' means the obligations, other than income tax obligations or local government obligations, owed to the state which a spending unit has not been able to collect within a minimum of one hundred eighty days of the date on which the obligation was created;'Division' means the Debt Resolution Services Division, created by this article;'Offset' means the capture and diversion of a payment due to a vendor, contractor or taxpayer from the state to satisfy an outstanding obligation owed by them to the state; and'United States Treasury Offset Program' means the reciprocal debt collection offset program between the federal government and the State of West Virginia authorized by section thirty-seven, article one of this chapter.
West Virginia Legal Code