Missouri Laws 288.175 – Debtor’s federal income tax refund may be intercepted — debt defined — ..
1. Notwithstanding any other provisions to the contrary, the division may collect any debt by interception of the debtor’s federal income tax refund, in the manner and to the extent allowed by federal law.
2. “Debt” shall mean any established overpayment or sum past due that is legally owed and enforceable under the Missouri employment security law, which has accrued through contract or operation of law and which has become final under state law and remains uncollected.
Terms Used In Missouri Laws 288.175
- Contract: A legal written agreement that becomes binding when signed.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Division: the division of employment security which administers this chapter. See Missouri Laws 288.030
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- State: includes , in addition to the states of the United States of America, the District of Columbia, Puerto Rico, the Virgin Islands, and the Dominion of Canada. See Missouri Laws 288.030
3. “Debtor” shall mean any individual, sole proprietorship, partnership, corporation, limited liability company, or other legal entity owing a debt.
4. The division may utilize collection agencies to collect any debt as defined in this section to the extent and manner allowed by federal law.