Miss. Code Ann. § 27-7-601

As used in this article: (a) “ Debt ” means a past due, legally enforceable state or federal income tax obligation, unless otherwise indicated. (b) “ Debtor ” means a person who owes a state or federal income tax obligation. (c) “ Past due, legally enforceable obligation ” means a debt resulting from: (i) A judgment rendered by a court of competent jurisdiction which has determined an amount of income tax to be due; (ii) 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 (iii) An income tax assessment, including self-assessments, which has become final in accordance with law, but which has not been collected. (d) “ State ” means the State of Mississippi acting through the Department of Revenue. (e) “ State Tax Commission ” or “ department ” means the Department of Revenue. (f) “ Federal government ” means the United States Department of the Treasury or any agency under its administration. (g) “ Tax refund offset ” means withholding or reducing a tax refund overpayment by an amount necessary to satisfy a debt owed by the payee. (h) “ Tax refund payment ” means any overpayment of taxes to be refunded to the person making the overpayment.