§ 27-7-713. Disclosure of information; confidentiality
Notwithstanding the provisions that prohibit disclosure by the commission of the contents of taxpayer records or information and notwithstanding any other confidentiality statute, the State Tax Commission may provide to a claimant agency all information necessary to accomplish and effectuate the intent of this article. The information obtained by a claimant agency from the commission […]
§ 27-7-711. Finalization of setoff; notice
Upon final determination of the amount of the debt due and owing by means of a hearing or by the taxpayer’s default through failure to comply with timely request for review, the claimant agency shall remove the amount of the debt due and owing from the escrow account and credit such amount to the debtor’s […]
§ 27-7-701. Definitions
For the purposes of this article, the following terms shall have the respective meanings ascribed by this section: “Claimant agency” means the Board of Trustees of State Institutions of Higher Learning or any institution under the jurisdiction thereof, the Mississippi Guarantee Student Loan Agency, the Mississippi Postsecondary Education Financial Assistance Board, any public community or […]
§ 27-7-703. Provision of additional remedy
The collection remedy authorized by this article is in addition to and not in substitution for any other remedy available by law.
§ 27-7-705. Submission by claimant agency
A claimant agency may submit debts in excess of Twenty-five Dollars ($25.00) owed to it to the commission for collection through setoff, under the procedure established by this article, except in cases where the validity of the debt is legitimately in dispute, an alternate means of collection is pending and believed to be adequate, or […]
§ 27-7-707. Transfer of funds to claimant agency; notice to debtor
Within the time frame specified by the commission, a claimant agency seeking to collect a debt through setoff shall supply the information necessary to identify each debtor whose refund is sought to be setoff and certify the amount of debt or debts owed by each such debtor. If a debtor identified by a claimant agency […]
§ 27-7-709. Hearings and appeals
When the claimant agency receives a protest or application in writing from a taxpayer within thirty (30) days of the notice issued by the commission, the claimant agency shall set a date to hear the protest and give notice to the taxpayer by registered or certified mail of the date so set. The time and […]