Mississippi § 27-7-601 - Definitions.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-7-601 — Definitions., with citation guidance and answers to common questions.
§ 27-7-601. Definitions.
As used in this article: “Debt” means a past due, legally enforceable state or federal income tax obligation, unless otherwise indicated. “Debtor” means a person who owes a state or federal income tax obligation. “Past due, legally enforceable obligation” means a debt resulting from: A judgment rendered by a court of competent jurisdiction which has determined an amount of income tax to be due; 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 An income tax assessment, including self-assessments, which has become final in accordance with law, but which has not been collected. “State” means the State of Mississippi acting through the Department of Revenue. “State Tax Commission” or “department” means the Department of Revenue. “Federal government” means the United States Department of the Treasury or any agency under its administration. “Tax refund offset” means withholding or reducing a tax refund overpayment by an amount necessary to satisfy a debt owed by the payee. “Tax refund payment” means any overpayment of taxes to be refunded to the person making the overpayment.
Frequently Asked Questions About Mississippi § 27-7-601
What does Mississippi Code of 1972 Annotated § 27-7-601 cover?
Section 27-7-601 ("Definitions.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 27-7-601?
A common citation format is "Mississippi Code of 1972 Annotated § 27-7-601" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 27-7-601 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.