{"data":{"id":"us-ms/miss.-code-ann.-27-7-503","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-7-503","heading":"Miss. Code Ann. § 27-7-503","body":"As used in this article, unless the context requires otherwise:\n\n(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.\n\n(b) “ Commission, ” “ State Tax Commission ,” “ Tax Commission ” or “ department ” means the Department of Revenue of the State of Mississippi.\n\n(c) “ Debtor ” means any individual owing overdue support for a child as defined by federal regulations.\n\n(d) “ Debt ” means any overdue support for a child as defined by federal regulations.\n\n(e) “ Refund ” means the Mississippi income tax refund which the commission determines to be due any individual taxpayer.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"8e42ed7e120a1f8b0c647a152b08654baa8783adf264271210540d0ef5419353","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-7-501","next":"us-ms/miss.-code-ann.-27-7-505"},"notice":"GroundRules: Original legal text. Not legal advice."}