(a) As used in this article, unless the context requires otherwise:(a) “Claimant agency” means the State Department of Public Welfare with respect to the collection of debts due and owing for the care, support or maintenance of a child.(b) “Commission,” “State Tax Commission,” “Tax Commission” or “department” means the Department of Revenue of the State of Mississippi.(c) “Debtor” means any individual owing overdue support for a child as defined by federal regulations.(d) “Debt” means any overdue support for a child as defined by federal regulations.(e) “Refund” means the Mississippi income tax refund which the commission determines to be due any individual taxpayer.
(a) “Claimant agency” means the State Department of Public Welfare with respect to the collection of debts due and owing for the care, support or maintenance of a child.
(b) “Commission,” “State Tax Commission,” “Tax Commission” or “department” means the Department of Revenue of the State of Mississippi.
(c) “Debtor” means any individual owing overdue support for a child as defined by federal regulations.
(d) “Debt” means any overdue support for a child as defined by federal regulations.
(e) “Refund” means the Mississippi income tax refund which the commission determines to be due any individual taxpayer.