{"data":{"id":"us-ms/miss.-code-ann.-27-7-601","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-7-601","heading":"Miss. Code Ann. § 27-7-601","body":"As used in this article:\n\n(a) “ Debt ” means a past due, legally enforceable state or federal income tax obligation, unless otherwise indicated.\n\n(b) “ Debtor ” means a person who owes a state or federal income tax obligation.\n\n(c) “ Past due, legally enforceable obligation ” means a debt resulting from:\n\n(i) A judgment rendered by a court of competent jurisdiction which has determined an amount of income tax to be due;\n\n(ii) A determination after an administrative hearing which has determined an amount of income tax to be due and which is no longer subject to judicial review; or\n\n(iii) An income tax assessment, including self-assessments, which has become final in accordance with law, but which has not been collected.\n\n(d) “ State ” means the State of Mississippi acting through the Department of Revenue.\n\n(e) “ State Tax Commission ” or “ department ” means the Department of Revenue.\n\n(f) “ Federal government ” means the United States Department of the Treasury or any agency under its administration.\n\n(g) “ Tax refund offset ” means withholding or reducing a tax refund overpayment by an amount necessary to satisfy a debt owed by the payee.\n\n(h) “ Tax refund payment ” means any overpayment of taxes to be refunded to the person making the overpayment.","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":"ec99075de62679ce7221fef991d305228e0ef318fba4bd73496d9011267e14cf","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-7-59","next":"us-ms/miss.-code-ann.-27-7-603"},"notice":"GroundRules: Original legal text. Not legal advice."}