reglab/housing_qa huggingface dataset:
MS Code § 27-7-33 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-33. Partnership returns; taxable year

  Every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this article, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income, if distributed, and the amount of the distributive share of each individual. The return shall contain an oath or be verified by a written declaration that it is made under the penalties of perjury.   A partnership required to include the activity of a disregarded entity for federal income tax purposes shall do likewise for the purpose of computing income for this state.   A partnership taxable year is required to be the same for Mississippi income tax purposes as determined for federal income tax purposes.
MS Code § 27-7-35 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-35. Fiduciary returns; taxable year; excess income carryover

  Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make a return under oath for any individual, trust or estate for whom he acts, and for every trust or estate when the beneficiary is a nonresident, and shall state therein that he has sufficient knowledge of the affairs of the individual, trust or estate for which returns are made to enable him to make the return, and that, to the best of his knowledge and belief, the return is correct.   Any fiduciary required to make returns shall be subject to all the provisions of this article which apply to individuals but shall not be required to file quarterly estimates of income tax.   A fiduciary taxable year is required to be the same for Mississippi income tax purposes as determined for Federal income tax purposes.   In the case of a fiduciary, each beneficiary that would otherwise be required to include more than twelve (12) months of income in a single taxable year may elect to include such excess of income in one (1) year or ratably over a period of four (4) taxable years.
MS Code § 27-7-39 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-39. Information at source

  Every individual, partnership, corporation, joint-stock company or association or insurance company, being a resident or having a place of business in this state, members of partnerships or employees in whatever capacity acting, including lessees and mortgagors of real and personal property, fiduciaries, employers and all officers and employees of the state, or any political subdivision of the state, having the control, receipt, custody, disposal or payment of salaries, wages or commissions in excess of the exemption of the recipient, and of interest, rent, premiums, annuities, compensations, remunerations, emoluments or other fixed or determinable annual or periodical gains, profits and income, paid or payable during any year to any taxpayer, shall make complete returns thereof under oath to the commissioner, under such regulations and conditions, in such form and manner and to such extent as may be prescribed by the commissioner, with the approval of the Governor; and, unless such payments are so reported, the commissioner may disallow such payments as deductions for credits in computing the tax of the payer. An exempt organization not subject to tax under the provisions of this article which fails to file the returns required by this section shall be notified of its delinquency and if such returns are not filed and the delinquency persists, the exemption from taxation enjoyed by the organization shall be forfeited.   The commissioner may require material advisors and taxpayers required to notify the Internal Revenue Service of reportable transactions to notify the State Tax Commission of such transactions. The commissioner may require material advisors required to keep lists of reportable transactions for Internal Revenue Service purposes to do likewise for State Tax Commission purposes. The commissioner may specify the manner and method by which such transactions and lists must be reported as well as the scope of the information maintained and reported.
MS Code § 27-7-41 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-41. Time and place for filing returns

 Except as otherwise provided in this section, returns of individuals, estates, trusts and partnerships shall be filed on or before the 15th day of the fourth month following the close of the fiscal year; or if the return is filed on the basis of a calendar year, it shall be filed on or before April 15 of each year. Except as otherwise provided in this section, returns of corporations shall be filed on or before the 15th day of the third month following the close of the fiscal year; or if the return is filed on the basis of a calendar year, it shall be filed on or before March 15 of each year. For tax years beginning after December 31, 2015, the date for filing a return under this section shall be the same as the date provided for filing the corresponding federal return.   If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday or legal holiday, the filing shall be considered timely if performed on the next business day.   All returns shall be made to the commissioner.
MS Code § 27-7-43 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-43. Returns for period less than twelve months

 If any taxpayer, with the approval of the commissioner, changes his accounting period from a fiscal year to a calendar year, or from a calendar year to a fiscal year, a return shall be made for the intervening period, and the tax due upon that return shall be determined on an annual basis.
MS Code § 27-7-47 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-47. Free online income tax preparation and filing services for certain taxpayers

 The Commissioner of Revenue may establish a program to offer free online income tax preparation and filing services to Mississippi taxpayers similar to the free filing program offered by the United States Internal Revenue Service. To implement this program, the Commissioner of Revenue may enter into an agreement with providers of electronic tax preparation and filing services to offer the services at no cost to the State of Mississippi and free of charge to Mississippi taxpayers who are eligible to utilize the free filing program offered by the Internal Revenue Service. The Department of Revenue may place links to the free file services on its website.
MS Code § 27-7-50 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-50. Extension of time to file return

 The commissioner may grant a reasonable extension of time beyond the statutory due date within which to file any return required by this chapter when it is shown to the satisfaction of the commissioner that good cause for such extension exists. The commissioner may, in his discretion, automatically recognize extensions of time authorized and granted by the Internal Revenue Service for the filing of tax returns.
MS Code § 27-7-57 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-57. Warrant for collection of tax

 The commissioner may issue a warrant under official seal directed to the sheriff of any county of the state, or to a special agent of the commission, commanding him to immediately seize and sell the real and personal property of the person owning the same found within the county in which the judgment is enrolled for the payment of the amount of tax, penalties, and interest, if any, as set forth in the warrant, and the cost of executing the warrant.
MS Code § 27-7-59 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-59. Jeopardy assessment and warrant

 If the commissioner has cause to believe and believes that the collection of taxes, due by any taxpayer will be jeopardized by delay, he may assess such taxes, immediately, together with damages and interest, and may immediately file with the circuit clerk a notice of tax lien for income taxes, penalties, and interest and issue a jeopardy warrant under official seal directed to the sheriff of any county of this state or to a special agent of the tax commission.   The circuit clerk shall proceed as provided in Section 27-7-55, upon receiving a copy of the notice of tax lien from the commissioner. Any tax determined to be due under a jeopardy assessment, shall be a debt due the state and, when thus enrolled upon the judgment roll of the county, shall be the equivalent of any enrolled judgment of a court of record and shall constitute a lien on all the property and rights to property of the judgment debtor.   The sheriff, or the special agent, as the case may be, upon receipt of the jeopardy warrant, shall immediately proceed in accordance with Section 27-7-61. However, where property has been seized under authority of a jeopardy warrant, the taxpayer, may file a petition for a hearing and revision of the assessment with the commissioner at any time prior to the date of the sale by the enforcement officer, provided such taxpayer executes a supersedeas surety bond with a surety company, authorized to do and doing business in this state, for double the amount of the assessment. Such bond shall be conditioned that any taxes, penalties, interest, and costs adjudged to be due after the hearing will be paid promptly upon order of the tax commission.
MS Code § 27-7-61 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-61. Execution by sheriff or special agent; fees; disposition of property

 The sheriff, or special agent of the Tax Commission, upon receipt of a warrant or a jeopardy warrant, shall immediately seize any property of the taxpayer named in the warrant, in all respect, with like effect, and in the manner prescribed by law with respect to executions of judgments, and he shall execute such warrant and return it to the commissioner, and pay to him the money collected by virtue thereof by the date specified therein, but not to exceed sixty (60) days.   The sheriff or special agent shall be entitled to the fees for his services in the same amount, and to be collected in like manner, as provided by Sections 25-7-19 and 25-7-21, Mississippi Code of 1972, for like services under a writ of execution. Provided, however, that the minimum total of all such fees shall be Ten Dollars ($10.00). All such fees collected by a special agent of the Tax Commission shall be paid to the Tax Commission and deposited in a fund to be expended by the chairman to help defray the costs of carrying out the provisions of Sections 27-7-55 through 27-7-67. Provided, further, that when a warrant issued to a sheriff shall be withdrawn by the commissioner prior to its expiration date, the commissioner is authorized to pay to the sheriff the fees allowed by law for services actually performed and costs actually incurred, out of money collected as fees from the taxpayer, or from funds appropriated for the operation of the Tax Commission.   Real property shall be disposed of according to Section 13-3-163, Mississippi Code of 1972, and, except as otherwise provided in this paragraph, personal property shall be disposed of according to Section 13-3-165, Mississippi Code of 1972. However, perishable personal property may be disposed of as provided by Section 13-3-167, Mississippi Code of 1972. In addition to the advertising requirements provided in Section 13-3-165 for the sale of personal property, the Tax Commission may, when the commissioner determines the need to do so, advertise sales of personal property in any additional manner determined appropriate by the commissioner. The costs of any such additional advertising shall be considered a cost of the sale and shall be collected from the proceeds of the sale. The failure to advertise the sale of personal property in any form other than that required by Section 13-3-165 shall not invalidate a sale. For any sale of property by the Tax Commission, the commissioner may determine acceptable methods of payments to be received from the highest bidder for any sale.
MS Code § 27-7-63 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-63. Commissioner may bid at sales

 When any property is offered for sale under authority of a warrant or writ of execution for the collection of income taxes, penalties, or interest, and no bid is submitted equal to the reasonable value of the property, the commissioner or his agent may bid therefor, on behalf of the State of Mississippi, an amount not to exceed the amount of the warrant and costs, and, if declared the successful bidder for the particular piece of property, such title as may be conveyed shall pass to the state, and the state's interest in the property may then be sold at public or private sale to the best interest of the state; provided, however, that the taxpayer shall have a period of sixty (60) days from the date of such sale within which to redeem such property, except perishables, by payment of the entire tax due together with all penalties, interest, and lawful costs. In the event of such redemption, the commissioner shall issue, or cause to be issued, his certificate of redemption upon request of the taxpayer, which certificate of redemption may be filed as a deed in the appropriate public office.
MS Code § 27-7-65 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-65. Alias executions

 Whenever any property, personal or real, which is seized and sold by virtue of Sections 27-7-55 through 27-7-63, is not sufficient to satisfy the claim of the State of Mississippi for which distraint or seizure is made, the commissioner may, thereafter, and as often as the same may be necessary, issue alias warrants or have issued alias writs of execution authorizing the sheriff or special agent of the tax commission to proceed to seize and sell in like manner any other property liable to seizure of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid.
MS Code § 27-7-67 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-67. Sheriff and special agent not personally liable

 Every warrant issued to a sheriff of any county of this state or to a special agent of the state tax commission shall provide that the state tax commission will indemnify and save harmless the said sheriff or special agent against all damages which he may sustain in consequence of the seizure or sale of the property, and the commissioner is hereby authorized to pay all obligations, which may accrue by reason of the issuance and execution of any warrant authorized by Sections 27-7-55 through 27-7-65, out of funds appropriated by the legislature to defray the expenses of the state tax commission. Any claimant accepting any payment authorized to be made by the commissioner under the provisions of this section shall be barred of any action against the sheriff or special agent of the tax commission for damages sustained by the same as a consequence of the levying of process authorized by Sections 27-7-55 through 27-7-65.
MS Code § 27-7-69 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-69. Tax upon settlement of fiduciary's account

 No final account of a fiduciary shall be allowed by any court unless such account shows, and the judge of said court finds, that all income taxes imposed upon said fiduciary, which have become payable, have been paid, and that all taxes which may become due are secured by bond, deposit, or otherwise. The certificate of the commissioner of income tax and the receipt for the amount of the tax therein certified shall be conclusive as to the payment of the tax to the extent of said certificate.
MS Code § 27-7-75 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-75. Receipts for taxes

 When requested, the commissioner shall give any person making any payment a full written or printed receipt, stating the amount paid and the particular account for which such payment was made, and showing for which instalment same is paid, and shall pay all moneys into the state treasury on auditor's warrant as other moneys are paid into the state treasury.
MS Code § 27-7-77 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-77. Credit for income taxes paid

  Individual resident taxpayers of Mississippi whose gross income is derived from sources both within and without the State of Mississippi shall be allowed a tax credit for income tax paid to another state, territory of the United States, or the District of Columbia against the amount of tax found to be due to the State of Mississippi.   This tax credit shall be limited in amount, however, as provided below:   The tax credit may not exceed the amount of income tax due the State of Mississippi.   The tax credit may not exceed the amount of income tax actually paid to the other state.   The tax credit may not exceed an amount computed by applying the highest Mississippi rates to the net taxable income reported to the other state. The net taxable income reported to the other state shall be computed on the basis of the provisions contained in the income tax laws and regulations of said other state. Highest rates are meant to mean the highest rates at which the net taxable income reported to the other state is taxable by the State of Mississippi.     Before an individual resident taxpayer of Mississippi may claim the credit allowed under this section, he shall file with his tax return a certificate showing amounts of gross income, net income, and net taxable income derived from sources without this state, together with the amount of tax paid or to be paid on such income.
MS Code § 27-7-81 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-81. Regulatory authority

 The commissioner, with the approval of the Governor, may from time to time make such rules and regulations, not inconsistent with this article, as he may deem necessary to enforce its provisions.
MS Code § 27-7-85 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-85. Community property not recognized

 For the purpose of this article, community property shall not be recognized in Mississippi.
MS Code § 27-7-89 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-89. Contribution to Mississippi Educational Trust Fund from state income tax refund

  Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the "Mississippi Educational Trust Fund" authorized in House Concurrent Resolution No. 35, 1985 Regular Session, by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to such fund.  The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:   "MISSISSIPPI EDUCATIONAL TRUST FUND.   I wish to contribute ( )$1 ( )$5 ( )$10 ( ) other $ _______________of my TAX REFUND TO THE MISSISSIPPI EDUCATIONAL TRUST FUND."    The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized herein shall be used.   This section shall apply to taxable years beginning on or after January 1, 1986.   The Chairman of the State Tax Commission shall determine annually the total amount designated by individuals to be paid to the fund, along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount into the "Mississippi Educational Trust Fund" established in House Concurrent Resolution No. 35, 1985 Regular Session (Chapter 546, Laws of 1985).   This section shall take effect and be in force from and after the date House Concurrent Resolution No. 35, 1985 Regular Session (Chapter 546, Laws of 1985) is ratified by the electorate.
MS Code § 27-7-90 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-90. Contribution to Mississippi Commission for Volunteer Service Fund from state income tax refund

  Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the "Mississippi Commission for Volunteer Service Fund" established in Section 43-55-29, by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to such fund.  The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:   "MISSISSIPPI COMMISSION FOR VOLUNTEER SERVICE FUND   I wish to contribute ( )$1 ( )$5 ( )$10 ( ) other $ _______________of my TAX REFUND TO THE MISSISSIPPI COMMISSION FOR VOLUNTEER SERVICE FUND."    The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized herein shall be used.   This section shall apply to taxable years beginning on or after January 1, 1998.   The Chairman of the State Tax Commission shall determine annually the total amount designated by individuals to be paid to the fund, along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount into the "Mississippi Commission for Volunteer Service Fund" established in Section 43-55-29.
MS Code § 27-7-91 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 1 - Income Tax|§ 27-7-91. Designation of contributions to Mississippi Wildlife Heritage Fund on income tax returns

  Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the "Wildlife Heritage Fund" by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to such fund.  The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:   "MISSISSIPPI WILDLIFE HERITAGE FUND.   I wish to contribute ( )$1 ( )$5 ( )$10 ( ) other $ _______________of my TAX REFUND TO THE MISSISSIPPI WILDLIFE HERITAGE FUND."    The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized herein shall be used.   This section shall apply to taxable years beginning on or after January 1, 1985.