Bill Text: MS SB2655 | 2015 | Regular Session | Introduced
Bill Title: Income tax; state agencies and political subdivisions may collect debt by a setoff against the debtor's refund.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2015-02-03 - Died In Committee [SB2655 Detail]
Download: Mississippi-2015-SB2655-Introduced.html
MISSISSIPPI LEGISLATURE
2015 Regular Session
To: Finance
By: Senator(s) Doty
Senate Bill 2655
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 * * *
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 * * * department determines to be
due any individual taxpayer.
SECTION 2. This act shall take effect and be in force from and after July 1, 2015.
