As used in sections 143.782 to 143.788, unless the context clearly requires otherwise, the following terms shall mean and include:
- (1) "Debt", any sum due and legally owed to any state agency which has accrued through contract, subrogation, tort, or operation of law regardless of whether there is an outstanding judgment for that sum, or any support obligation which is being enforced by the division of family services on behalf of a person who is receiving support enforcement services pursuant to section 454.425, RSMo;
- (2) "Debtor", any individual, sole proprietorship, partnership, corporation or other legal entity owing a debt;
- (3) "Department", the department of revenue of the state of Missouri;
- (4) "Refund", the Missouri income tax refund which the department determines to be due any taxpayer pursuant to the provisions of this chapter. The amount of a refund shall not include any senior citizens property tax credit provided by sections 135.010 to 135.035, RSMo; and
- (5) "State agency", any department, division, board, commission, office, or other agency of the state of Missouri, including public community college district.
(L. 1982 H.B. 946 § 1, A.L. 1984 H.B. 1275, A.L. 1996 H.B. 1237)