{"data":{"id":"us-ms/miss.-code-ann.-27-7-701","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-7-701","heading":"Miss. Code Ann. § 27-7-701","body":"For the purposes of this article, the following terms shall have the respective meanings ascribed by this section:\n\n(a) “ Claimant agency ” means the Board of Trustees of State Institutions of Higher Learning or any institution under the jurisdiction thereof, the Mississippi Guarantee Student Loan Agency, the Mississippi Postsecondary Education Financial Assistance Board, any public community or junior college, or any state agency which has loaned money to or is owed a debt by an individual for educational purposes.\n\n(b) “ Debtor ” means any individual owing money or having a delinquent account with any claimant agency, which obligation has not been adjudicated satisfied by court order, set aside by court order, or discharged in bankruptcy.\n\n(c) “ Debt ” means any liquidated sum due and owing any claimant agency which has accrued through contract, subrogation, tort or operation of law, regardless of whether there is an outstanding judgment for that sum.\n\n(d) “ Commission ,” “ State Tax Commission ” or “ department ” means the Department of Revenue of the State of Mississippi.\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 2026-09-17","retrieved_at":"2026-09-17T20:49:39Z","sha256":"bad90e44323d4f472d17a84b9c3500588e2f36d36ed60382e7eab79bda9b7efe","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-7-7","next":"us-ms/miss.-code-ann.-27-7-703","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ms","title":"Mississippi Release 78 supplement","text":"Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ms.code.ann.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}