§ 85-13-3. Commissioner to develop, maintain and operate automated data match system; purpose; procedure; review of information to determine if department should serve levy to financial institution
The commissioner shall develop, maintain and operate an automated data match system for the purpose of identifying and seizing the financial assets of obligors as identified by the department. The commissioner may provide financial institutions a quarterly, electronic inquiry file containing names and identifying information of obligors. Within thirty (30) days of receipt of the […]
§ 85-13-5. Financial institution’s use of certain existing data match systems; immunity from liability; disclosure of certain information; violation by financial institution or employee
If a financial institution has a current data match system used in compliance with the child support data match system provided for in Section 43-19-48, the financial institution may use that system to comply with the provisions of this chapter. The department shall not require a financial institution to change the file format established with […]
§ 85-13-1. Definitions
As used in this chapter: “Commissioner” means the Commissioner of Revenue of the Mississippi Department of Revenue. “Department” means the Mississippi Department of Revenue. “Finally determined tax liabilities” means any state tax, fee, penalty, and/or interest owed by a person to the department where the assessment of the liability is not subject to any further […]