{"data":{"id":"us-ms/miss.-code-ann.-27-7-511","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-7-511","heading":"Miss. Code Ann. § 27-7-511","body":"If the claimant agency receives a written application contesting the setoff or the claim upon which the setoff is based, it shall grant a hearing to the taxpayer to determine whether the setoff is proper or the claim is valid. If the sum asserted as due and owing is not correct, an adjustment to the claimed sum may be made. No issues shall be reconsidered at the hearing which have been previously litigated.","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":"8d8e1572f1491db38baac339bfa577027d2c8e79848d7d70c8e01eb26c73d754","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-7-51","next":"us-ms/miss.-code-ann.-27-7-513"},"notice":"GroundRules: Original legal text. Not legal advice."}