§ 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
The federal government may submit information on any past due, legally enforceable obligation to the State Tax Commission for collection through a tax refund offset. The state may submit information on any past due, legally enforceable obligation to the federal government for collection through a tax refund offset. Upon receiving notice from the federal government […]
§ 27-7-601. Definitions
As used in this article: “Debt” means a past due, legally enforceable state or federal income tax obligation, unless otherwise indicated. “Debtor” means a person who owes a state or federal income tax obligation. “Past due, legally enforceable obligation” means a debt resulting from: A judgment rendered by a court of competent jurisdiction which has […]