MISSISSIPPI LEGISLATURE

2016 Regular Session

To: Finance

By: Senator(s) Doty

Senate Bill 2241

AN ACT TO AMEND SECTION 27-7-701, MISSISSIPPI CODE OF 1972, TO AUTHORIZE STATE AGENCIES AND POLITICAL SUBDIVISIONS OF THE STATE TO SUBMIT DEBTS OWED TO THEM TO THE DEPARTMENT OF REVENUE FOR COLLECTION THROUGH A SETOFF AGAINST INCOME TAX REFUNDS OWED THE DEBTOR; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  Section 27-7-701, Mississippi Code of 1972, is amended as follows:

     27-7-701.  For the purposes of this article, the following terms shall have the respective meanings ascribed by this section:

          (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 Post‑Secondary Education Assistance Board, or any state agency which has loaned money to an individual for educational purposes a state agency, board or commission, political subdivision or other governmental or quasi-governmental entity of the state.

          (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.

          (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.

          (d)  "Commission," "State Tax Commission" or "department" means the Department of Revenue of the State of Mississippi.

          (e)  "Refund" means the Mississippi income tax refund which the * * *commission department determines to be due any individual taxpayer.

     SECTION 2.  This act shall take effect and be in force from and after July 1, 2016.

---