Mississippi Code
Miss. Code Ann. § 15-1-71 (2024)
Limitation of setoff
✓ Justia copy: laws through about 2024 (2025 and 2026 sessions missing)
All the provisions of this chapter shall apply to the case of any debt or demand on the contract, alleged by way of setoff on the part of a defendant. The time of limitation of such debt or demand shall be computed in like manner as if an action had been commenced therefor at the time when the plaintiff's action was commenced. The fact that a setoff is barred shall not preclude the defendant from using it as such if he held it against the debt sued on before it was barred.
Codes, 1857, ch. 57, art. 22; 1871, § 2166; 1880, § 2687; 1892, § 2756a; 1906, § 3117; Hemingway's 1917, § 2481; 1930, § 2317; 1942, § 747.
Notes of Decisions
Cited in 2
cases, 1992–2014 · leading case: Singing River Mall Co. v. Mark Fields, Inc., 599 So. 2d 938 (Miss. 1992).
Singing River Mall Co. v. Mark Fields, Inc., 599 So. 2d 938 (Miss. 1992). “Regarding limitations for a setoff, the limitation is computed at the time the defendant began the action; the defendant is not barred from using setoff as a defense to a debt if the defendant "held [the setoff] against the debt sued on before [the setoff] was barred.”
Songcharoen v. Plastic & Hand Surgery Assocs., P.L.L.C., 561 F. App'x 327 (5th Cir. 2014). “Miss.Code Ann. § 15-1-71. So, PHSA urges that even if the statute of limitations on its counterclaim for call-time damages had run, any recovery under that claim could have been used as a setoff pursuant to § 15-1-71.”
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