reglab/housing_qa huggingface dataset:
MS Code § 27-7-711 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 7 - Setoff Against Tax Refund for Debt Owed on Default on Educational Loans|§ 27-7-711. Finalization of setoff; notice

  Upon final determination of the amount of the debt due and owing by means of a hearing or by the taxpayer's default through failure to comply with timely request for review, the claimant agency shall remove the amount of the debt due and owing from the escrow account and credit such amount to the debtor's obligation.   Upon transfer of the debt due and owing from the escrow account to the credit of the debtor's account, the claimant agency shall notify the debtor in writing of the finalization of the setoff. Such notice shall include a final accounting of the refund which was setoff, including the amount of the refund to which the debtor was entitled prior to the setoff, the amount of the debt due and owing, the amount of the commission's collection fee, the amount of the refund in excess of the debt which was returned to the debtor by the commission, and the amount of the funds transferred to the claimant agency in excess of the debt determined to be due and owing at a hearing, if such a hearing was held. At such time, the claimant agency shall refund to the debtor the amount of the claimed debt originally certified and transferred to it by the commission in excess of the amount of debt finally found to be due and owing.
MS Code § 27-7-713 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 7 - Setoff Against Tax Refund for Debt Owed on Default on Educational Loans|§ 27-7-713. Disclosure of information; confidentiality

  Notwithstanding the provisions that prohibit disclosure by the commission of the contents of taxpayer records or information and notwithstanding any other confidentiality statute, the State Tax Commission may provide to a claimant agency all information necessary to accomplish and effectuate the intent of this article.   The information obtained by a claimant agency from the commission in accordance with the provisions of this article shall retain its confidentiality and shall only be used by a claimant agency in the pursuit of its debt collection duties and practices; and any employee or prior employee of any claimant agency who unlawfully discloses any such information for any other purpose, except as specifically authorized by law, shall be subject to the same penalties specified by law for unauthorized disclosure of confidential information by an agent or employee of the State Tax Commission.
MS Code § 27-7-801 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 8 - Local Government Debt Collection Setoff Act|§ 27-7-801. Short title

 This article shall be known as the "Local Government Debt Collection Setoff Act."
MS Code § 27-7-803 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 8 - Local Government Debt Collection Setoff Act|§ 27-7-803. Legislative purpose

 The purpose of this article is to establish as public policy that all claimant local governments and the Department of Revenue shall cooperate in identifying debtors who owe money to local governments and who qualify for refunds from the Department of Revenue. It is also the intent of this article that procedures be established for setting off against any refund the sum of any debt owed to a local government. Furthermore, it is the legislative intent that this article be liberally construed so as to effectuate these purposes as far as legally and practically possible.
MS Code § 27-7-805 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 8 - Local Government Debt Collection Setoff Act|§ 27-7-805. Definitions

 As used in this article:   "Claimant local government" means counties and municipalities acting through their nonprofit member organizations with respect to the collection of any debt owed and finalized by law, ordinance, order or resolution.   "Debtor" means any person owing a debt to any claimant local government.   "Debt" means any liquidated sum due and owing to any claimant local government which has accrued through contract, subrogation, tort, justice or municipal court conviction or any other debt regardless of whether there is an outstanding judgment for the sum.   "Department" means the Mississippi Department of Revenue.   "Local government" means a county or municipality.   "Member organization" means the Mississippi Association of Supervisors for counties, the Mississippi Municipal League for municipalities, or entities established through or contracted by these member organizations for the purpose of facilitating debt collection under this article.   "Net proceeds collected" means gross proceeds collected through setoff against a debtor's refund less the collection assistance fees authorized in this article.   "Person" means any individual, firm, partnership, association, trustee, receiver, assignee, corporation, entity, limited liability company, utility or joint venture.   "Refund" means the Mississippi income tax refund which the department determines to be due a debtor.   "Setoff" means the department's legal right to reduce the debtor's claim to a Mississippi income tax refund from the department by a debt the claimant local government properly establishes under this article which is owed by the debtor.
MS Code § 27-7-807 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 8 - Local Government Debt Collection Setoff Act|§ 27-7-807. Remedy to be in addition to others available

  The collection remedy in this article is in addition to and not in substitution for any other remedy available by law.   A local government may submit a debt owed to it for collection under this article. A local government that decides to submit a debt owed to it for collection under this article shall establish the debt by following the procedures set forth in Section 27-7-811 and shall submit the debt through a member organization.
MS Code § 27-7-809 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 8 - Local Government Debt Collection Setoff Act|§ 27-7-809. Applicability of article

 This article only applies to a debt that is at least Fifty Dollars ($50.00) and refunds to which the debtor is entitled of at least Fifty Dollars ($50.00). Different types of debts under Fifty Dollars ($50.00) may be combined to satisfy the debt threshold if they are owed by the same debtor.
MS Code § 27-7-811 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 8 - Local Government Debt Collection Setoff Act|§ 27-7-811. Notice to debtor; hearing upon written request; appeals

  A local government may not submit a debt for collection under this article until it has given the notice required by this section and the claim has been finally determined as provided in this section.   A local government, or its member organization on its behalf, shall send written notice to a debtor that the local government intends to submit the debt owed by the debtor for collection by setoff. The notice shall explain the basis for the local government's claim to the debt, that the local government intends to apply the debtor's refund against the debt, and that a total collection assistance fee of twenty-five percent (25%) shall be added to the debt if it is submitted for setoff. The notice shall also inform the debtor that the debtor has the right to contest the matter by filing a request for a hearing with the local government, shall state the time limits and procedures for requesting a hearing and shall state that the failure to request a hearing within the required time will result in setoff of the debt.   A debtor who decides to contest a proposed setoff shall file a written request for a hearing with the local government within thirty (30) days after the date the local government mails a notice of the proposed action to the debtor. A request for a hearing is considered to be filed when it is delivered for mailing with postage prepaid and properly addressed as required in the notice provided by the local government. The governing body of the local government or a person designated by the governing body shall hold the hearing. In a hearing under this section, any civil or criminal issue that has been litigated in a court proceeding cannot be reconsidered.   A decision made after a hearing under this article shall determine whether a debt is owed to the local government and the amount of the debt.   Appeals from hearings held under this article shall be made to the circuit court of the county in which the debtor resides and shall be reviewed on the administrative record made at the hearing before the local government. The standard of review of such decisions shall be that established by Mississippi law pertaining to the review of all other administrative decisions made by political subdivisions.
MS Code § 27-7-813 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 8 - Local Government Debt Collection Setoff Act|§ 27-7-813. Notice to department by claimant government; identification of debtor; determination of debtor's qualification for refund; notice to debtor of setoff

  A claimant local government, or its member organization on its behalf, seeking to collect a debt through setoff shall notify the department in writing and supply information necessary to identify the debtor whose refund is sought to be setoff. The local government, or its member organization, shall notify the department in writing within sixty (60) days of when a debt of which the department has previously been noticed has been paid or is no longer owed to it.   The department, upon receipt of notification, shall determine each year whether the debtor to the claimant local government is entitled to a refund of at least Fifty Dollars ($50.00) from the department. Upon determination by the department that a debtor specified by a claimant local government qualifies for such a refund, the department shall set off the debt against the refund to which the debtor would otherwise be entitled and shall refund any remaining balance to the debtor. The department shall mail the debtor written notice that the setoff has occurred and shall credit the net proceeds collected to the claimant local government, after deducting the total collection assistance fee owed to the department and the member organization.
MS Code § 27-7-815 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 8 - Local Government Debt Collection Setoff Act|§ 27-7-815. Priority of multiple claims

 When there are multiple claims by two (2) or more member organizations submitting debts on behalf of local governments, the claims have priority based on the date each member organization filed the claim with the department. When there are multiple claims among local governments whose debts are submitted by the same member organization, the claims have priority based on the date each local government requested the member organization to submit the debts on its behalf. A claim submitted under Sections 27-7-501 through 27-7-519 shall have priority over a claim submitted under this article.
MS Code § 27-7-817 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 8 - Local Government Debt Collection Setoff Act|§ 27-7-817. Collection assistance fee

 To recover the costs incurred by the department and the member organization in collecting debts under this article, a total collection assistance fee of twenty-five percent (25%) shall be imposed on each debt collected through setoff. The department shall collect this fee as part of the debt and retain five percent (5%) for its administrative costs. The additional twenty percent (20%) shall be remitted to the member organization as payment for collection services rendered on behalf of its claimant local governments.
MS Code § 27-7-819 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 8 - Local Government Debt Collection Setoff Act|§ 27-7-819. Transmittal of net proceeds collected to be accompanied by accounting of setoffs; credit of debtor's obligation with net proceeds collected

  Along with the transmittal of the net proceeds collected on behalf of the claimant local government, the department shall provide the local government with an accounting of the setoffs for which payment is being made. The accounting shall, whenever possible, include the full names of the debtors, the debtor's social security numbers or federal tax identification numbers, the gross proceeds collected per setoff, the net proceeds collected per setoff and the collection assistance fees added to the debt collected per setoff.   Upon receipt by a claimant local government of net proceeds collected on the claimant local government's behalf by the department, the claimant local government shall credit the debtor's obligation with the net proceeds collected.
MS Code § 27-7-821 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 8 - Local Government Debt Collection Setoff Act|§ 27-7-821. Exchange of information necessary to effectuate article; confidentiality of information

  The department, the local government or its member organization on its behalf may exchange information necessary to accomplish and effectuate the intent of this article.   The information obtained by a local government or its member organization in accordance with the provisions of this article shall retain its confidentiality and shall only be used by the local government or member organization in the pursuit of its debt collection duties and practices; and any employee or former employee of any local government or its member organization who unlawfully discloses any such information for any other purpose, except as otherwise specifically authorized by law, shall be subject to the same penalties specified by law for unauthorized disclosure of confidential information by an agency or employee of the department.
MS Code § 27-7-823 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 8 - Local Government Debt Collection Setoff Act|§ 27-7-823. Promulgation of rules and regulations by department and local governments to implement and administer article

 The department shall promulgate rules and regulations pursuant to the Mississippi Administrative Procedures Act which are necessary to implement and carry out its duties and functions under this article. Local governments may also promulgate rules and regulations necessary for the local administration of their authority granted under this article.
MS Code § 27-7-901 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 9 - Taxes on Certain Winnings Paid to Patrons of Gaming Establishments|§ 27-7-901. Tax levied

  There is hereby levied, assessed and shall be collected a tax of three percent (3%) upon amounts that are paid or credited by gaming establishments licensed under the provisions of the Mississippi Gaming Control Act to their patrons. The tax shall be collected by licensed gaming establishments and remitted to the State Tax Commission in the manner provided for by regulations promulgated by the Chairman of the State Tax Commission.   As used in this section, "amounts that are paid or credited" means amounts or credits that are subject to the withholding or reporting requirements of the Internal Revenue Code.   No credit shall be allowed under the Income Tax Law of 1952 for the tax collected by licensed gaming establishments pursuant to this section.
MS Code § 27-7-903 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 9 - Taxes on Certain Winnings Paid to Patrons of Gaming Establishments|§ 27-7-903. Tax levied on certain amounts paid to patrons by gaming establishments not licensed under Mississippi Gaming Control Act

  There is hereby levied and assessed upon patrons of gaming establishments located in this state that are not licensed under the provisions of the Mississippi Gaming Control Act, a tax of three percent (3%) of the amounts that are paid or credited to such patrons by the gaming establishment, which tax is the same in kind and rate as has heretofore been imposed pursuant to Section 27-7-901 upon the patrons of gaming establishments which are licensed under the Mississippi Gaming Control Act. The legal incidence and duty to pay such taxes shall fall upon the patron. The assessment of such tax is subject to any exemptions as may exist under federal or state law. The State Tax Commission may enter into tax collection agreements regarding this tax.   As used in this section, "amounts that are paid or credited" means amounts or credits that are subject to the withholding or reporting requirements of the Internal Revenue Code.   No credit shall be allowed under the Income Tax Law of 1952 for the tax collected by gaming establishments pursuant to this section.
MS Code § 27-7-1001 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 10 - Catastrophe Savings Accounts|§ 27-7-1001. Definitions

 As used in this article, the following terms shall have the meanings as defined in this section:   "Catastrophe savings account" means a regular savings account or money market account established by an insurance policyholder who is a state income taxpayer (i) to pay an insurance deductible under an insurance policy that covers the taxpayer's legal residence that covers hurricane, flood, windstorm or other catastrophic event damage, (ii) to pay for catastrophic event damage to the taxpayer's legal residence that is not covered by the policy of insurance that covers the taxpayer's legal residence for such damage after the deductible under such policy has been paid, or (iii) to pay self-insured losses for the taxpayer's legal residence from a hurricane, flood, windstorm, or other catastrophic event. The account must be labeled as a "catastrophe savings account" in order to qualify as a catastrophe savings account for the purposes of this article. A taxpayer may establish only one (1) catastrophe savings account and shall specify that the purpose of the account is to cover the aggregate amount of insurance policy deductibles and other uninsured portions of risks of loss from a hurricane, flood, windstorm or other catastrophic event.   "Catastrophic event" means windstorms, cyclones, earthquakes, hurricanes, ice storms, tornadoes, high winds, flood, hail and force majeure, and similar perils not normally among those covered under most property casualty insurance policies, but obtainable through the purchase of wind, wind and hail, flood, or storm or windstorm coverage, or any combination of those coverages. The term "catastrophic event" also includes any event or occurrence for which a Presidential declaration of disaster or declaration of disaster by the Governor is issued.
MS Code § 27-7-1003 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 10 - Catastrophe Savings Accounts|§ 27-7-1003. Catastrophe savings accounts excluded from taxable gross income; limitations on total amount of contributions to catastrophe savings accounts

  Except as otherwise provided in Section 27-7-1005, the amounts contributed to a catastrophe savings account in accordance with subsection (3) of this section, interest income earned on a catastrophe savings account, and distributions from a catastrophe savings account shall be excluded from the taxable gross income of the account holder under Section 27-7-15.   A catastrophe savings account is not subject to attachment, levy, garnishment, or legal process in this state, provided that no funds in an account are derived from or the result of a fraudulent conveyance making contributions to the account.   The total amount that may be contributed to a catastrophe savings account shall not exceed any of the following:   In the case of an individual whose qualified insurance deductible is less than or equal to One Thousand Dollars ($1,000.00), the amount of Two Thousand Dollars ($2,000.00).   In the case of an individual whose qualified insurance deductible is greater than One Thousand Dollars ($1,000.00), the amount equal to the lesser of Fifteen Thousand Dollars ($15,000.00) or twice the amount of the taxpayer's qualified insurance deductible.   In the case of a self-insured individual who chooses not to obtain insurance on his or her legal residence, the amount of Three Hundred Fifty Thousand Dollars ($350,000.00), but in no event may the amount contributed exceed the value of the taxpayer's legal residence.     If a taxpayer contributes in excess of the limits provided in subsection (3) of this section, the taxpayer shall withdraw the amount of the excess contributions and include that amount in the taxable gross income of the taxpayer in the year of withdrawal.
MS Code § 27-7-1005 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 10 - Catastrophe Savings Accounts|§ 27-7-1005. Distributions from catastrophe savings accounts

  A distribution from a catastrophe savings account shall be included in the taxable gross income of the taxpayer unless the amount of the distribution is used to pay qualified catastrophe expenses.   No amount of a distribution shall be included in the taxable gross income of the taxpayer if the qualified catastrophe expenses of the taxpayer during the taxable year are equal to or greater than the aggregate distributions during the taxable year.   If the aggregate distributions exceed the qualified catastrophe expenses during the taxable year, the amount otherwise included in the taxable gross income of the taxpayer shall be reduced by the amount of the distributions for qualified catastrophe expenses.     The tax paid under Section 27-7-5 that is attributable to a taxable distribution shall be increased by two and one-half percent (2-1/2%) of the amount of the distribution that is includable in the taxable gross income of the taxpayer.   The additional tax imposed by this subsection does not apply if either of the following apply:   The taxpayer no longer owns a legal residence that qualifies for homestead exemption under Section 27-33-1 et seq.; or   The distribution is from a catastrophe savings account conforming with Section 27-7-1003(3)(c) and is made on or after the date on which the taxpayer attains the age of seventy (70) years.       If a taxpayer who owns a catastrophe savings account dies, the amount of money in his or her account shall be included in the taxable gross income of the person who receives the account, unless that person is the surviving spouse of the taxpayer. Upon the death of the surviving spouse, the amount of money in the account shall be included in the taxable gross income of the person who receives the account. The additional tax imposed in subsection (4) of this section does not apply to a distribution from the account upon the death of the taxpayer or the surviving spouse.
MS Code § 27-7-1007 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 10 - Catastrophe Savings Accounts|§ 27-7-1007. Commissioner of Revenue to promulgate rules and regulations to implement and administer this article

 The Commissioner of Revenue may promulgate rules and regulations necessary to implement and administer this article.