§ 27-7-803. Legislative purpose
The purpose of this article is to establish as public policy that all claimant local governments and the Department of Revenue shall cooperate in identifying debtors who owe money to local governments and who qualify for refunds from the Department of Revenue. It is also the intent of this article that procedures be established for […]
§ 27-7-805. Definitions
As used in this article: “Claimant local government” means counties and municipalities acting through their nonprofit member organizations with respect to the collection of any debt owed and finalized by law, ordinance, order or resolution. “Debtor” means any person owing a debt to any claimant local government. “Debt” means any liquidated sum due and owing […]
§ 27-7-515. Forms; rules and regulations; agreements with other states
The commission is authorized to prescribe forms and adopt rules and regulations which it deems necessary to effectuate the intent and provisions of this article. All such rules and regulations shall be adopted in accordance with the Mississippi Administrative Procedures Law (Section 25-43-1 et seq.). The commission may enter into reciprocal agreements with the departments […]
§ 27-7-517. Furnishing information to claimant agency; confidentiality
Pursuant to the provisions of Section 27-7-83, Mississippi Code of 1972, the 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 in accordance with the provisions of this article shall retain its confidentiality and shall […]
§ 27-7-519. Refund deemed granted upon exercise of setoff; return of monies improperly received by claimant agency
When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted. Personnel of a claimant agency shall be released from liability for improper receipt of monies under setoff procedures upon return of any monies so received.
§ 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 […]
§ 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 […]
§ 27-7-701. 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 […]