MENTAL HEALTH

Patient cost of care act. Setoff debt collection. Income tax refunds generally, §§48-7-160 to 48-7-170. Property tax exemption. Nonprofit homes for the mentally handicapped, §48-5-41. MERCHANTS. Municipal property taxes. Exemptions, §48-5-354. METERS. Tobacco and alternative nicotine products taxes. Metering machine. Authorized use, §48-11-5. Tampering with, §48-11-28. MIGRANT FARM WORKERS. Property taxes. Bona fide conservation use property. Farm labor housing, use of property for, not considered breach of covenant, §48-5-7.4. Forest land conservation use property. Farm labor housing, use of property for, not considered breach of covenant, §48-5-7.7. MILITARY AFFAIRS. County property taxes. Penalties and interest, waiver. Military service in combat zone as cause of default, §48-5-243. Homestead exemptions. Surviving spouses of US service members. Ad valorem property taxes, §48-5-52.1. Income taxes.