As used in this article, unless the context requires otherwise:
"Claimant agency" means the State Department of Public Welfare with respect to the collection of debts due and owing for the care, support or maintenance of a child.
"Commission, " "State Tax Commission," "Tax Commission" or "department" means the Department of Revenue of the State of Mississippi.
"Debtor" means any individual owing overdue support for a child as defined by federal regulations.
"Debt" means any overdue support for a child as defined by federal regulations.
"Refund" means the Mississippi income tax refund which the commission determines to be due any individual taxpayer.