reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-19 - Official seal

(1)
The Department of Revenue shall have a seal which shall be in the form of a circle with the image of an eagle in the center and around the margin the words: "Commissioner, Mississippi Department of Revenue," and under the image of the eagle the word: "Official." The seal, in the discretion of the Commissioner of Revenue, may be of a raised or engraved design or printed.
(2)
The Commissioner of Revenue or any employee of the Department of Revenue in the performance of duties assigned to the Commissioner of Revenue or to the Department of Revenue shall affix the seal prescribed in this section to every document where required by law, and to every certificate and other official paper executed by the Commissioner of Revenue or in his name under his authority where necessary or proper; and all documents authenticated with the seal and signed by the commissioner or issued under his name shall be received as evidence in all courts, investigations, and proceedings authorized by law, and may be recorded in the same manner and with like effect as a deed; and all copies of papers in the office of the Department of Revenue, certified by the Commissioner of Revenue and authenticated by the seal, shall be accepted in all matters equally and in like manner as the original.
Codes, 1930, § 7005; 1942, § 9207; Laws, 1926, ch. 329; Laws, 2002, ch. 306, § 1; Laws, 2009, ch. 492, § 16, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-21 - [Repealed]

Repealed by Laws of 2009, ch. 492, § 143, eff. 7/1/2010.
Codes, 1942, § 9201; Laws, 1932, ch. 119.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-23 - Audit of department

The Commissioner of Revenue may forthwith have prepared a complete audit and survey of the books, records, accounts, operations and affairs of the Department of Revenue to the end of obtaining a comprehensive outline of the conditions thereof, and of securing a more economical administration of the business, duties and operations of the department. The expense incident to such audit and survey shall be paid out of the contingent fund of the department.
Codes, 1942, § 9202; Laws, 1932, ch. 119; Laws, 2009, ch. 492, § 17, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-25 - and 27-3-27 - [Repealed]

Repealed by Laws of 2009, ch. 492, § 143, eff. 7/1/2010.
§ 27-3-25. [Codes, 1942, § 9204; Laws, 1932, ch. 119.] § 27-3-27. [Codes, 1942, § 9198; Laws, 1932, ch. 119; Laws, 1938, ch. 150; Laws, 1980, ch. 561, § 9, eff. 7/2/1980.]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-29 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
Codes, 1942, §9198; Laws, 1932, ch. 119; Laws, 1938, ch. 150; Laws, 1980, ch. 561, § 10; Laws, 1986, ch. 391, eff. 7/1/1986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-32 - [Repealed]

Repealed by Laws of 2009, ch. 492, § 143, eff. 7/1/2010.
Laws, 2007, ch. 580, § 17, eff. 4/21/2007.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-35 - Subpoena of witnesses

In all cases of valuation or ownership of property which has escaped taxation, the Commissioner of Revenue may have subpoenaed witnesses to testify before any board of supervisors, board of mayor and aldermen, or other municipal governing authority, or before the commissioner himself, his designee or any other lawful taxing authority.
Codes, 1942, § 9213-02; Laws, 1962, ch. 588, § 2; Laws, 1970, ch. 542, § 10; Laws, 2009, ch. 492, § 20, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-37 - Negligent or defaulting official to be made party to suit

In all suits against delinquent taxpayers under the provisions of Section
27-3-33
or Section
27-3-39
, the officer charged with the duty of collecting the tax shall be made a party; and if it shall appear that the failure of the taxpayer to properly pay his taxes was caused by any willful default or negligence of the officer charged with the duty of collecting the tax, judgment shall be rendered against such officer for the amount of twenty percent (20%) of the amount of tax involved in addition to the amount of the recovery against the delinquent taxpayer, which additional twenty percent (20%) shall be paid into the general fund of the state treasury.
Codes, 1942, § 9213-09; Laws, 1962, ch. 588, § 9, eff. 1/1/1964.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-39 - Investigations of property escaping taxation; additional assessments

The Commissioner of Revenue shall investigate and ascertain what property, if any, is escaping taxation or assessment. After the first day of February should the Commissioner of Revenue discover that any person, corporation, property, business, occupation or calling has escaped taxation for the previous calendar year or years by reason of not being assessed by either a county or municipality, it shall be his duty to give notice to the county or municipal tax assessor in writing, and the assessor shall, within ten (10) days thereafter, make the proper assessment by way of an additional assessment and file the assessment with the clerk of the board of supervisors or the clerk of the municipality, as the case may be, who shall enter the assessment on the last approved roll or rolls in his hands, and the clerk shall give ten (10) days' notice in writing to the person or corporation whose property is thus assessed, and all objections to the assessment shall be heard at the next meeting of the board of supervisors of the county or the governing authorities of the municipality. The board of supervisors or governing authorities of the municipality shall also be notified in writing by the assessor of the assessment, and the Commissioner of Revenue or his designee may appear at the meeting, and an appeal to the circuit court may be taken from the order of the board approving or disapproving the assessment by either party. If the assessment is approved and no appeal is taken, the clerk shall certify this to the Commissioner of Revenue and if the taxes are not paid within thirty (30) days thereafter, the property, if it is real estate, shall be ordered sold as provided for by law, and if it is personal the Commissioner of Revenue shall proceed to collect by distress or otherwise. If the tax assessor fails or refuses to make an assessment and report the assessment as required by this section, he shall be liable on his bond for the amount of taxes properly collectible and ten percent (10%) damages thereon.
Codes, Hemingway's 1917, § 7769; 1930, § 7012; 1942, §§ 9212, 9213-07; Laws, 1916, ch. 98; Laws, 1962, ch. 588, § 7; Laws, 2009, ch. 492, § 21, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-41 - Limitation

The power of the Commissioner of Revenue to institute proceedings for the assessment of property which has escaped taxation by reason of not being assessed shall expire at the end of seven (7) years from the date when his right so to do first accrued, and it shall bring all suits he is authorized to bring within six (6) years after the cause of action accrues and not thereafter.
Codes, 1942, § 9213-10; Laws, 1962, ch. 588, § 10; Laws, 2009, ch. 492, § 22, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-43 - Certain land purchased by commissioner as successful bidder may be sold or retained in best interest of state

When land is purchased by the Commissioner of Revenue as the successful bidder in accordance with Section
27-7-63
,
27-13-37
or
27-65-65
, the Commissioner of Revenue may then sell the state's interest in the land at a public or private sale to the best interest of the state. If after such purchase, the Commissioner of Revenue determines that it is not in the best interest of the state for him to sell the state's interest in the land, he shall, after the expiration of any applicable redemption period, render a full description of the land to the land commissioner, and after such rendering, the land shall be registered at the land office and sold as other state lands.
Codes, 1942, § 9213-11; Laws, 1962, ch. 588, § 11; Laws, 2009, ch. 492, § 23, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-45 - Settlements with State Treasurer's reports to State Auditor of public accounts

The Department of Revenue shall settle with the State Treasurer, and pay over daily to the State Treasurer all monies collected by it each day; and it shall make a report to the State Auditor at the end of the fiscal year, giving a full account of all collections by it under the provisions of Sections
27-3-33
,
27-3-37
,
27-3-39
,
27-3-43
,
27-3-47
and
27-3-71
during the preceding fiscal year and of whom and on whose account collected. For a failure to render such account and settle and pay over all collections made by it, as required by law, the Commissioner of Revenue shall be suspended from office by the Governor in the same manner as in the case of a defaulting State Treasurer.
Codes, 1942, § 9213-12; Laws, 1962, ch. 588, § 12; Laws, 1984, ch. 478, § 7; Laws, 2009, ch. 492, § 24, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-47 - Political subdivisions of state not chargeable with fees; fees not to be deducted from certain funds

No county, municipality, drainage district, levee board, or other administrative body, shall be chargeable with any fees or expenses on account of any investigation, demand or suit made or instituted by the Commissioner of Revenue; nor shall any fees or commissions be deducted or retained from any funds collected for or belonging to the state, any county, municipality, drainage district, levee district or other political subdivision, from any state or any other subdivision or department thereof. Nothing in this section shall be construed, however, to prohibit the Commissioner of Revenue from expending funds appropriated for the support of the Department of Revenue in administering the provisions hereof, and in making investigations and demands and bringing and maintaining suits and other actions hereunder.
Codes, 1942, § 9213-14; Laws, 1962, ch. 588, § 14; Laws, 2009, ch. 492, § 25, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-49 - Commissioner of Revenue to investigate taxation and make recommendations to legislature

The Commissioner of Revenue shall investigate all matters of taxation and recommend to the Legislature, at each regular session, such changes and alterations in the tax laws of the state as in his judgment he may deem best to bring about a more perfect, equitable, adequate, just and thorough system of taxation and valuation of property for state and county taxation.
Codes, Hemingway's 1917, § 7764; 1930, § 7008; 1942, § 9208; Laws, 1916, ch. 98; Laws, 1970, ch. 541, § 1; Laws, 2009, ch. 492, § 26, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-53 - Informational forms

The Department of Revenue shall prepare and furnish forms for obtaining the information hereinafter provided for, whenever they may deem it necessary
(a)
Amount of fire insurance carried on all buildings and on personal property of every description.
(b)
All individuals, firms, partnerships and corporations engaged wholly or in part in mercantile, manufacturing or any other business, (except banks and insurance companies) occupation or calling, shall, on demand by the Department of Revenue in writing, furnish a sworn statement of their taxable property, as of January first of each year; and of their assets and liabilities on that date. Any person or concern failing or refusing to furnish the information required within thirty (30) days after written notice so to do from the Department of Revenue shall be guilty of a misdemeanor, and on conviction shall be punished as for a misdemeanor. The information herein provided for shall be confidential, and shall not be given anyone by the Department of Revenue, except to county and municipal tax assessors. And for the illegal disclosure of any information provided for under this section, the injured party shall have a right of action against the Commissioner of Revenue or the assessor, on their or his official bond, for any actual damages sustained.
Codes, Hemingway's 1921 Supp. §§ 7769g, 7769h; 1930, § 7010; 1942, § 9210; Laws, 1918, ch. 228; Laws, 2009, ch. 492, § 29, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-55 - [Repealed]

Repealed byLaws of 2009, ch. 492 143, eff.7/1/2010.
Codes, Hemingway's 1921 Supp. 7769e; 1930, 7011; 1942, 9211; Laws, 1918, ch. 228.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-57 - Deposit of funds; apportionment of collections; bonding

All funds collected by the Commissioner of Revenue and by the Department of Revenue under the provisions of any law are designated as public funds of the State of Mississippi. All such funds shall be deposited in the State Treasury on the same day in which the funds are collected, in accordance with Section
7-9-21
. The State Treasurer shall transfer such monies to municipalities, counties and other special accounts, as provided by law.
The Commissioner of Revenue shall determine amounts due all municipalities, counties and such special funds as provided by law and shall certify to the State Treasurer at the end of each month the amount due each municipality, county or special fund. All tax collections to be apportioned by the Department of Revenue pursuant to Sections
27-65-75
,
27-19-159
,
27-5-101
and
27-5-103
shall be distributed to the proper sources as provided by law by the State Treasurer upon the certification of apportionment by the Department of Revenue. The State Treasurer shall requisition monies from the Treasury in such amounts as determined and certified by the Department of Revenue. The Department of Finance and Administration shall deliver the warrant to the State Treasurer who shall transfer such funds to each municipality, county or other such special fund by warrant or by electronic funds transfer on the due date.
Officers charged with the responsibility of handling such funds shall be required to provide fidelity bonds in the amount provided by law.
Codes, 1942, § 9213.5; Laws, 1958, ch 582; Laws, 1979, ch. 417, § 2, 1984, ch. 478, § 8; Laws, 2009, ch. 492, § 30, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-58 - Department of Revenue authorized to retain portion of proceeds collected from tax levied under authority of local and private law

For any tax levied and collected under the authority of a local and private law of the State of Mississippi, and collected and paid to the Department of Revenue in the same or similar manner that state sales taxes are collected and paid, the Department of Revenue may retain three percent (3%) of the proceeds of such tax for the purpose of defraying the costs incurred by the Department of Revenue in the collection of the tax.
Laws, 2002, ch. 460, § 1; Laws, 2009, ch. 492, § 31, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-61 - Filing, preservation and disposition of records; digital or electronic preservation; destruction of paper record after digital or electronic preservation

(1)
The Department of Revenue and the Commissioner of Revenue shall file and preserve for the time specified by this section, and as required by any other laws of this state, complete and full records of their official acts with respect to the laws which the Department of Revenue and/or the Commissioner of Revenue are required to enforce and administer, including, but not limited to, copies or reproductions of such copies of the land and personal assessment rolls, and the assessment rolls of railroads and other persons, corporations and associations required to be assessed by the Commissioner of Revenue as the state assessor of railroad. The Department of Revenue and the Commissioner of Revenue shall preserve, in their office, copies or reproductions of such copies of the land assessment rolls of the counties in this state for ten (10) years, and copies or reproductions of such copies of the personal assessment rolls of the counties in this state for three (3) years, the time to begin on the first day of January of the year in which such assessment rolls were made, the assessment rolls of railroads, persons, corporations or associations assessed by the commissioner for ten (10) years, and all other records, documents and papers for three (3) years. The records and documents required by this subsection to be filed and preserved by the Department of Revenue and the Commissioner of Revenue may be preserved digitally and/or electronically.
(2)
When the records, documents, rolls, or reproductions of such rolls, papers and correspondence have been preserved by the Department of Revenue and the Commissioner of Revenue for the period of time required by subsection (1) of this section, all of the records, or such parts thereof as may be considered useless, may be disposed of in accordance with approved records control schedules. No records, however, may be destroyed without the approval of the Director of the Department of Archives and History. Nothing in this subsection shall prevent the Department of Revenue and/or the Commissioner of Revenue from destroying the paper copy of any record or document after it has been preserved digitally or electronically.
Codes, 1942, §§ 9216, 9217; Laws, 1934, ch. 158; Laws, 1981, ch. 501, § 20; Laws, 1984, ch. 422, § 1; Laws, 2009, ch. 492, § 33, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-63 - Audit of books outside of state to determine tax liability

When, in the judgment of the Department of Revenue, an audit, examination or inspection of the books, records, invoices, papers, memoranda or other data appears to be required or necessary to determine the assessment of a tax, or to establish a tax liability, or to verify a payment of a tax, under the income, any privilege, sales, and excise tax laws of any kind of this state, of a taxpayer doing business both within and without the state and maintaining his principal place of business outside the state; such audit, or examination, or inspection may be made at the principal place of business outside the state to the same extent and same effect as audits, examinations, or inspections are made of books, records, invoices, papers, memoranda or other data located in this state.
The Department of Revenue, when directly charged with the duty of assessing and collecting any tax under any law which requires a taxpayer to keep adequate books, records, papers, invoices, memoranda or other data, at a place in this state, reflecting his liability for any tax due the state, and which taxpayer conducts his business both within and without Mississippi, and maintains his principal place of business outside this state at which his books, records, etc., are located, may elect to audit, examine or inspect all books, records, papers, invoices, memoranda or other data reflecting upon the Mississippi tax assessment and tax liability at the principal place of business of the taxpayer, rather than require the taxpayer to transport all of his books, records, papers, invoices, memoranda and other data to some place in this state.
Codes, 1942, § 9218; Laws, 1942, ch. 126; Laws, 2009, ch. 492, § 34, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-65 - Audit of books outside state to determine tax liability; designation of agents to make audit

When the Department of Revenue in the course of directly administering any of the tax laws enumerated in Section
27-3-63
shall elect to audit, examine or inspect the books, records, papers, invoices, memoranda or other data of a taxpayer at his principal place of business outside this state, it shall designate, in writing, the agent or agents, employee or employees, to make the audit, examination or inspection at the principal place of business of the taxpayer, and shall state the kind of tax for which the audit, examination or inspection is thereby made, but for an inspection in regard to those taxes administered by the Department of Revenue there shall be no charge of any kind made against the taxpayer for the expenses of such inspection.
Codes, 1942, § 9219; Laws, 1942, ch. 126; Laws, 1958, ch. 553; Laws, 2009, ch. 492, § 35, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-67 - State taxing agency to have access to confidential information of other state taxing agencies

(1)
Any agency, instrumentality or department of the State of Mississippi, which is charged by law with the collection of any taxes or fees whatsoever, shall be entitled, under the conditions hereinafter set forth, to have access to and obtain information from the books and records of any other agency, instrumentality or department of the state which is also charged by law with the collection of any taxes or fees whatsoever, if the purpose for which the information is sought or desired relates to and is connected with the statutory or constitutional duties of the agency, instrumentality or department desiring or seeking same.
(2)
In order to be entitled to have access to and obtain information from the books and records of such other agency, instrumentality or department, the head of the agency, instrumentality or department desiring and seeking same shall make request therefor, in writing, to the Governor of the State of Mississippi, which request shall specify in detail the information sought and desired, and shall contain a full statement of the purpose for which such information is sought. If the Governor be of the opinion that the request relates to and is connected with the statutory or constitutional duties of the agency, instrumentality or department seeking same, and that such request is proper and reasonable and should be granted, then he shall transmit such request to the head of the agency, instrumentality or department from which the information is desired, together with his direction, in writing, that the information requested be furnished or that access to the books and records be given.
(3)
The Governor shall have full and complete discretion to determine whether any request submitted to him shall be approved or disapproved, and his decision thereon shall be final; and he shall have the authority to approve same in part and disapprove same in part, and the authority to prescribe the manner in which the requested information shall be furnished and the terms and conditions under which access to the books and records shall be had.
(4)
The terms and provisions of this section shall apply only to such books and records as are by statute or by their nature confidential and privileged, and shall not apply to such books and records as are declared by law to be, or are by their nature, public records, or records which are not confidential and privileged, and such records which are public records or not declared by law to be, or are not by their nature, confidential and privileged, may be inspected and information obtained therefrom as a matter of course without following the procedure herein prescribed.
Codes, 1942, § 9217.5; Laws, 1946, ch. 232, §§ 1-4.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-69 - Recovery of interest and penalties; apportionment

All penalties or interest and all penalties and interest imposed or authorized to be imposed by any state law or municipal ordinance, accrued or which may accrue hereafter, shall be recoverable by the officer authorized to sue for or collect the tax in respect to which said penalties or interest are imposed or authorized to be collected as a part of the tax with respect to which they are imposed or authorized to be collected, and all such penalties and interest shall be apportioned as provided for the apportionment of the tax on which such penalties or interest are collected.
Codes, 1942, § 9186.5; Laws, 1954, ch. 388, § 1.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-71 - Transfer of other powers and duties

(1)
Any other duties and powers heretofore vested in the office of the State Tax Collector not specifically transferred to the State Tax Commission or specifically repealed by Chapter 588, Laws of 1962, are transferred to and vested in the State Tax Commission, and any and all fees, commissions or other remuneration heretofore authorized to be retained by the state tax collector out of any moneys collected by said office shall be paid into the State Treasury or to the proper officer of the political subdivision entitled thereto, as the case may be.
(2)
The powers formerly vested in the office of the State Tax Collector which have been transferred to and vested in the State Tax Commission shall be deemed to be cumulative and supplemental to all other powers conferred by law upon said State Tax Commission and the members thereof and shall not be construed so as to supersede, repeal or annul any other power or authority conferred upon the State Tax Commission or any member thereof by virtue of any other statute.
Codes, 1942, §§ 9213-18, 9213-19; Laws, 1962, ch. 588, §§ 27, 28, eff. 1/1/1964.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-75 - [Repealed]

Repealed by Laws of 2009, ch. 492, § 143, eff. 7/1/2010.
Laws, 1980, ch 505, § 13; Laws, 1984, ch. 488, § 176, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-77 - Certain individual tax records exempt from public access requirement

Records in the possession of a public body, as defined by paragraph (a) of Section
25-61-3
which would disclose information about a person's individual tax payment or status, shall be exempt from the provisions of the Mississippi Public Records Act of 1983.
Laws, 1983, ch. 424, § 14, eff. 7/1/1983.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-79 - Penalties for tax evasion; statute of limitations for tax evasion

(1)
The State Tax Commission shall develop and implement a tax amnesty program in accordance with the provisions of this section. The program shall begin on September 1, 2004, and end on December 31, 2004. The program shall apply to all taxes that are required to be collected by the State Tax Commission or commissioner and that were first due and payable for the year 1999 and after. Tax amnesty shall be available to any individuals or corporations who are liable for those taxes and who have failed to pay all or any portion of their taxes, failed to file returns or filed inaccurate returns; however, tax amnesty shall not be available to individuals or corporations subject to tax-related criminal investigations or prosecution, or where the taxes have been previously assessed by the commission, or to estimated tax payments required to be made under Section
27-7-319
. All civil and criminal penalties for nonpayment of taxes, including the penalties set forth in subsection (2) of this section, shall be waived for any eligible individual or corporation who, during the tax amnesty period, makes total payment of the taxes due. The State Tax Commission is authorized to do all things necessary to carry out the tax amnesty programs that are not inconsistent with this section.
(2)
Any person eligible for the tax amnesty program and who fails to make total payment of the taxes due during the tax amnesty period, or any person who willfully attempts in any manner to evade or defeat any tax imposed by the State Tax Commission or the Department of Revenue, or assists in the evading of that tax or the payment thereof, including violations determined under Section
27-3-80
, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than One Hundred Thousand Dollars ($100,000.00) and, in the case of a corporation, not more than Five Hundred Thousand Dollars ($500,000.00), or imprisoned not more than five (5) years, or both.
(3)
Any prosecutions for tax evasion as described in this section shall be begun within six (6) years next after the statutory due date for the taxes in issue.
Laws, 1986, ch. 500, § 5; Laws, 1992, ch. 401, § 1; Laws, 2004, ch. 352, § 2; Laws, 2004, ch. 595, § 14; Laws, 2009, ch. 492, § 37, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-81 - Required payment of taxes, when liability exceeds certain sum, by wire transfer or other means making funds immediately available; penalty and interest

The Department of Revenue may require, consistent with the cash management policies of the State Treasurer, that any person owing Twenty Thousand Dollars ($20,000.00) or more in connection with any return, report or other document to be filed with the Department of Revenue shall pay any such tax liability to the state no later than the date such payment is required by law to be made in funds which are immediately available to the state on the date of payment. Payment in immediately available funds may be made by wire transfers of funds through the Federal Reserve System or by any other means established by the Department of Revenue, with the approval of the State Treasurer, which ensures availability of such funds to the state on the date of payment. Evidence of such payment shall be furnished to the Department of Revenue on or before the due date of the tax as established by law. Failure to timely make such payment in immediately available funds or failure to provide such evidence of payment in a timely manner shall subject the taxpayer to penalty and interest as provided by law for delinquent or deficient tax payments. If payment is timely made in other than immediately available funds, penalty and interest shall be added to the amount of tax due from the due date of the tax payment to the date that the funds for the tax payment become available to the state.
Laws, 1993, ch. 364, § 1; Laws, 2009, ch. 492, § 39, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-87 - Employment of qualified accountant by incentive program applicant or participant to perform third-party audit verification or review of information submitted by applicant or participant in lieu of audit, verification or review by department

(1)
For any incentive program for which the Department of Revenue audits, verifies or otherwise reviews information submitted by an applicant, program participant or other entity for the purposes of the incentive program and eligibility for any incentive under the program, the applicant, program participant or other entity may employ a qualified accountant to perform a third-party audit, verification or other review of such information, in lieu of the Department of Revenue doing so, for the purposes of the incentive program and eligibility for any incentive under the program. The applicant, program participant or other entity shall be responsible for all costs associated with such purposes, and the qualified accountant shall provide the third-party audit, verification or other review of information to the Department of Revenue. The Department of Revenue shall accept and approve the third-party audit, verification or other review of information for the purposes of the incentive program and eligibility for any incentive under the program and shall notify the applicant, program participant or other entity of such acceptance and approval within thirty (30) days after receipt of the third-party audit, verification or other review of information. If the Department of Revenue does not notify the applicant, program participant or other entity of such acceptance and approval within thirty (30) days after receipt of the third-party audit, verification or other review of information, then the third-party audit, verification or other review of information shall be automatically approved and valid for the purposes of the incentive program and eligibility for any incentive under the program. The State of Mississippi shall not be liable for or otherwise responsible for any actions of a qualified accountant.
(2)
For the purposes of this section, the term "qualified accountant" means a certified public accountant (CPA) who:
(a)
maintains an active unrestricted original certified public accountant license,
(b)
maintains a current Mississippi certified public accountant firm permit,
(c)
actively participates in a peer review program approved by the State Board of Certified Public Accountants of Mississippi,
(d)
completes twenty (20) active hours of continuing professional education in approved courses for each reporting cycle, and
(e)
is capable of conducting two (2) levels of review within the CPA firm or, if not within the firm, then through a cooperative endeavor with another CPA for the review of a verification report prior to its issuance.
Laws, 2021, ch. 480, § 30, eff. 4/22/2021.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 4 - BOARD OF TAX APPEALS (§§ 27-4-1 — 27-4-9) › Section 27-4-7 - Board of Tax Appeals seal

The Board of Tax Appeals shall have a seal which shall be in the form of a circle with the image of an eagle in the center and around the margin the words: "Mississippi Board of Tax Appeals," and under the image of the eagle the word: "Official." The seal, in the discretion of the executive director of the board, may be of a raised or engraved design or printed. The Executive Director of the Board of Tax Appeals shall affix the seal prescribed herein to every document where it is required by law, and to every certificate and other official paper executed by him or the board where necessary or proper. All documents authenticated with the seal and signed by the executive director shall be received as evidence in all courts, investigations and proceedings authorized by law, and may be recorded in the same manner and with like effect as a deed. All copies of papers in the office of the board, certified by him and authenticated by the seal, shall be accepted in all matters equally and in like manner as the original.
Laws, 2009, ch. 492, § 4, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 4 - BOARD OF TAX APPEALS (§§ 27-4-1 — 27-4-9) › Section 27-4-9 - Meetings; quorum

The Board of Tax Appeals shall meet at least one (1) day in each month, or more frequently if called by the chairman of the board, at such place as may be designated by the chairman, for the purpose of hearing and considering matters necessary to facilitate the performance of its duties. Any two (2) members of the board shall constitute a quorum, and if two (2) members be unavoidably absent, such fact shall be noted on the minutes and all matters for consideration shall be continued to the next meeting.
Laws, 2009, ch. 492, § 5, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 5 - MOTOR VEHICLE COMPTROLLER (§§ 27-5-1 — 27-5-159) › GENERAL PROVISIONS [Repealed] (§§ 27-5-1 — 27-5-23) › Section 27-5-1 - through 27-5-21 - [Repealed]

Repealed by Laws, 1980, ch. 561, § 42, eff. 7/2/1980.
Codes, 1942, §§ 10008-01 to 10010, 10012; Laws, 1936, ch. 162; Laws, 1938, chs. 144, 155; Laws, 1946, ch. 237, §§ 1-3,6,8,11,20; Laws, 1946, ch. 372, § 4; Laws, 1948, ch. 321, §§ 2,4,7,9; Laws, 1948, ch. 323, §§ 1-6; Laws, 1952, ch. 344, §§ 1,2,5-10, 12; Laws, 1956, ch. 385; Laws, 1958, ch. 490, §§ 1,2; Laws, 1960, ch. 418, §§ 1-3; Laws, 1966, ch. 445, §§ 35-37.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 5 - MOTOR VEHICLE COMPTROLLER (§§ 27-5-1 — 27-5-159) › GENERAL PROVISIONS [Repealed] (§§ 27-5-1 — 27-5-23) › Section 27-5-22 - [Repealed]

Repealed by Laws, 1984, ch. 478, § 34, eff. 7/1/1984.
Laws, 1979, ch. 417, § 8
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 5 - MOTOR VEHICLE COMPTROLLER (§§ 27-5-1 — 27-5-159) › GENERAL PROVISIONS [Repealed] (§§ 27-5-1 — 27-5-23) › Section 27-5-23 - through 27-5-35 - [Repealed]

Repealed by Laws, 1980, ch. 561, § 42, eff. 7/2/1980.
Codes, 1942, §§ 10008-11, 10008-17 to 10008-22; Laws, 1946, ch. 237, §§ 4,12,16-19; Laws, 1948, ch. 321, §§ 12-14; Laws, 1950, ch. 485, § 3; Laws, 1950, ch. 487, § 4; Laws, 1952, ch. 344, §§ 11,17-22; Laws, 1971, ch. 410, § 1.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 5 - MOTOR VEHICLE COMPTROLLER (§§ 27-5-1 — 27-5-159) › INSPECTION STATIONS (§§ 27-5-71 — 27-5-77) › Section 27-5-71 - Definition of inspection station

The term "inspection station" as used in Sections 27-5-71 through
27-5-77
, Mississippi Code of 1972, shall be deemed to mean and include establishments, either permanent or of a temporary nature, set up adjacent to or near any highway, road, street or other way or place of vehicular travel within the State of Mississippi, for the purpose of aiding in the enforcement and administration of the laws of this state with reference to the levying and collection of taxes on gasoline, oil and other petroleum products; the laws relating to the grades, standards and specifications of gasoline, oil and other petroleum products; the laws relating to the levying and collection of motor vehicle privilege license taxes or other motor vehicle taxes; the laws relating to the size and weight of vehicles operating or to be operated on the roads, streets or highways of this state or with reference to other physical qualifications of any vehicle to be operated on such roads, streets or highways; laws with reference to the nature and extent of any cargo being or to be transported over the roads, streets or highways of this state; the laws with reference to the fitness of a driver or operator of any vehicle which is being or is to be operated over the roads, streets or highways of this state; and laws with reference to the inspection of any vehicle, driver or operator, or cargo when the roads, streets or highways of this state are being or are to be traversed.
Codes, 1942, § 10008-14; Laws, 1946, ch. 372, § 3; Laws, 1948, ch. 325, § 2; Laws, 1952, ch. 344, § 14; Laws, 1992, ch. 496, § 15, eff. 7/1/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 5 - MOTOR VEHICLE COMPTROLLER (§§ 27-5-1 — 27-5-159) › INSPECTION STATIONS (§§ 27-5-71 — 27-5-77) › Section 27-5-73 - Construction of inspection stations

The Mississippi Department of Transportation is hereby authorized and directed to establish and maintain inspection stations adjacent to or near such highways as it may deem necessary and desirable, and at such locations as it may deem necessary. At least forty (40) of the inspection stations, when established, shall be kept open twenty-four (24) hours per day, seven (7) days per week, unless the transportation department determines that adequate enforcement can be maintained by reducing the number of hours that a particular inspection station should remain open. Such inspection stations may be established upon existing rights-of-way or upon additional rights-of-way if it be deemed necessary by the transportation department to acquire such rights-of-way. Necessary driveways shall be constructed across such rights-of-way to the inspection stations and, if necessary, drive-out spaces on the opposite side of the highway from the inspection stations. All inspection stations shall be so located and all drive-outs established and maintained in such a manner that it shall not be necessary for any vehicle to stop with any portion of the vehicle on or within five (5) feet of the paved or traveled portion of the highway. When any inspection station is required to be constructed or reconstructed, the transportation department shall construct the inspection station area with its own forces or by contract.
Codes, 1942, § 10008-13; Laws, 1946, ch. 372, § 3; Laws, 1948, ch. 325, § 3; Laws, 1950, ch. 485, § 1; Laws, 1952, ch. 344, § 13; Laws, 1970, ch. 495, § 1, 1981, ch. 366, § 8; Laws, 1992, ch. 496, § 16, eff. 7/1/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 5 - MOTOR VEHICLE COMPTROLLER (§§ 27-5-1 — 27-5-159) › INSPECTION STATIONS (§§ 27-5-71 — 27-5-77) › Section 27-5-75 - Duties of employees; uniforms; bearing of arms; mandatory retirement

All employees upon duty at any such inspection station shall have the authority, and it shall be their duty, to enforce the provisions of all laws mentioned in Section
27-5-71
, and in the performance of their duties such employees shall have the right to bear arms, and shall have the authority to make arrests and hold and impound any vehicle which is being operated in violation of any of the truck weight and/or privilege tax laws administered by the State Tax Commission specified in Section
27-5-71
.
The field inspectors shall also have the right to bear arms while in the performance of their official duties.
All inspection station employees and all field inspectors employed by the State Tax Commission shall wear uniforms furnished by the State Tax Commission while in performance of their official duties.
From and after July 1, 1985, all inspection station employees and all field inspectors who attain the age of sixty-two (62) years on or before June 30, 1986, and those who attain the age of sixty (60) years thereafter shall be retired forthwith.
Codes, 1942, § 10008-15; Laws, 1946, ch. 372, § 3; Laws, 1948, ch. 325, § 8; Laws, 1952, ch. 344, § 15; Laws, 1974, ch. 376; Laws, 1984, ch. 518, § 1; Laws, 1984, 1st Ex Sess, ch. 28, § 1; Laws, 1985, ch. 504, § 5, eff. 7/1/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 5 - MOTOR VEHICLE COMPTROLLER (§§ 27-5-1 — 27-5-159) › INSPECTION STATIONS (§§ 27-5-71 — 27-5-77) › Section 27-5-77 - Penalties

If any owner, operator or driver of any carrier of property having a gross vehicle weight in excess of ten thousand (10,000) pounds shall willfully fail or refuse to stop at any inspection station and submit to an inspection or if any owner, operator or driver of any other vehicle which is required by any law or by any rule or regulation of the Mississippi Department of Transportation or State Tax Commission to stop at any inspection station and submit to an inspection shall willfully fail or refuse so to do, then such person shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or by confinement in the county jail for not more than thirty (30) days, or by both such fine and jail sentence, in addition to any other penalty or assessment as provided by law.
Codes, 1942, § 10008-16; Laws, 1946, ch. 372, § 3; Laws, 1948, ch. 325, § 9; Laws, 1952, ch. 344, § 16; Laws, 1992, ch. 496, § 17; Laws, 1994, ch. 382, § 1, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 5 - MOTOR VEHICLE COMPTROLLER (§§ 27-5-1 — 27-5-159) › APPORTIONMENT OF TAXES (§§ 27-5-101 — 27-5-105) › Section 27-5-105 - [Repealed]

Repealed, Laws, 1987, ch. 527, § 4, eff. 9/1/1987.
Laws, 1987, ch. 322, § 5
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 5 - MOTOR VEHICLE COMPTROLLER (§§ 27-5-1 — 27-5-159) › TRANSFER OF FUNCTIONS TO STATE TAX COMMISSION (§§ 27-5-151 — 27-5-159) › Section 27-5-151 - Purpose

The Legislature hereby declares its intent and purpose to achieve a greater degree of economy and efficiency in the government of this state. Achievement of this end is essential to counter the accelerating rate of the cost and complexity of government, as well as to meet the continuing demand for services. By abolishing a multi-faceted governmental department, and thereupon transferring by function all of the duties and responsibilities of that department to existing agencies which can ably assume those duties and responsibilities, the intent and purpose of the legislature will be implemented.
Laws, 1980, ch. 561, § 1, eff. 7/2/1980.