Miss. Code Ann. § 27-7-503

As used in this article, unless the context requires otherwise: (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.