Mississippi Code Title 27. Taxation and Finance § 27-7-503

(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.