MS SB2241

Amends Section 27-7-701 of Mississippi Code to expand the definition of "claimant agency" from education-related entities to include any state agency, board, commission, political subdivision, or other governmental or quasi-governmental entity of the state.

Authorizes state agencies and political subdivisions to submit debts owed to them to the Department of Revenue for collection through setoff against income tax refunds owed to the debtor.

Maintains existing definitions of "debtor," "debt," and "refund," with "debt" defined as any liquidated sum due through contract, subrogation, tort, or operation of law regardless of whether a judgment exists.

Takes effect July 1, 2016.