Section 27-7-503 - DefinitionsAs 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.Laws, 1985, ch. 364, § 2; Laws, 1989, ch. 470, § 1; Laws, 2009, ch. 492, § 46, eff. 7/1/2010.