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.
Structure Mississippi Code