Mississippi Code
Article 5 - Setoff Against Income Tax Refund for Debt Owed for Child Support or Maintenance
§ 27-7-519. Refund deemed granted upon exercise of setoff; return of monies improperly received by claimant agency

When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted. Personnel of a claimant agency shall be released from liability for improper receipt of monies under setoff procedures upon return of any monies so received.