Debtor's federal income tax refund may be intercepted - debt defined - ...
Mo. Rev. Stat. § 288.175
in effect288.175. Debtor's federal income tax refund may be intercepted — debt defined — debtor defined — use of collection agencies authorized. — 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.
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.
(L. 2004 H.B. 1268 & 1211, A.L. 2006 H.B. 1456) Effective 10-01-06
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=288.175Fetched: 10/17/2026