AN ACT TO PROVIDE PROCEDURES FOR THE MISSISSIPPI DEPARTMENT OF REVENUE TO SET OFF A TAXPAYER'S DEBT OWED TO THE MISSISSIPPI DEPARTMENT OF HUMAN SERVICES AGAINST THE TAXPAYER'S INCOME TAX REFUND; TO PROVIDE A PROCEDURE FOR THE TAXPAYER TO REQUEST A HEARING BEFORE THE DEPARTMENT OF HUMAN SERVICES TO CONTEST THE SETOFF, AND FOR THE TAXPAYER TO APPEAL THE DETERMINATION OF THE DEPARTMENT OF HUMAN SERVICES TO THE CIRCUIT COURT; TO AUTHORIZE THE DEPARTMENT OF REVENUE TO PROVIDE TO THE DEPARTMENT OF HUMAN SERVICES ALL INFORMATION NECESSARY TO ACCOMPLISH AND EFFECTUATE THE INTENT OF THIS ACT; TO PROVIDE FOR THE CONTINUED CONFIDENTIALITY OF SUCH INFORMATION; TO AMEND SECTION 27-7-83, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES.

Statutes affected:
As Introduced: 27-7-83
Committee Substitute: 27-7-83
As Passed by the House: 27-7-83
Approved by the Governor: 27-7-83