  We investigate the low temperature magnetic field dependence of the
resistivity in the thermoelectric misfit cobalt oxide [Bi1.7Ca2O4]0.59CoO2 from
60 K down to 3 K. The scaling of the negative magnetoresistance demonstrates a
spin dependent transport mechanism due to a strong Hund's coupling. The
inferred microscopic description implies dual electronic states which explain
the coexistence between localized and itinerant electrons both contributing to
the thermopower. By shedding a new light on the electronic states which lead to
a high thermopower, this result likely provides a new potential way to optimize
the thermoelectric properties.
