reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-35 - Lien

Unless the tax is sooner paid in full, it shall be a lien for four (4) years from the date of filing the return upon the gross estate of the decedent when an estate tax return has been filed with the commissioner, but in cases where no estate tax return is filed the lien shall remain in full force and effect for ten (10) years from the due date of the return unless the tax is sooner paid in full; except that such part of the gross estate as is used for payment of charges against the estate and expenses of its administration allowed by any court having jurisdiction thereof shall be divested of such lien. If the commissioner is satisfied that the tax liability of an estate has been fully discharged or provided for, he may issue his certificate or waiver releasing any or all property of such estate from the lien herein imposed.
Codes, 1942, § 9262-19; Laws, 1956, ch. 413, § 19.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-37 - Personal liability of the executor

Every executor, administrator, or assignee, or other person, who pays any debts, except as hereinbefore provided for, due by the person or estate from whom or for which he acts, before he satisfies and pays the tax due the State of Mississippi under this law, from such person or estate, shall become answerable in his own person and estate for the tax so due the state, or so much thereof as may remain due and unpaid, to the full extent of the full value of any property belonging to such person or estate which may come into his hands, custody, or control, and the executor shall in all instances be liable on his bond for the payment of the estate tax, whether the estate has been closed by the chancery court administering same or not.
Codes, 1942, § 9262-20; Laws, 1956, ch. 413, § 20.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-39 - Action for recovery of taxes; applicable laws

Action may be brought at any time by the commissioner or the Attorney General of the state in the name of the commissioner to recover the amount of any tax, penalties and interest due under this chapter. Such action shall be brought in the county and district where the taxpayer resides.
All administrative provisions of the Mississippi Sales Tax Law shall apply with like force and effect to all persons liable for taxes under the provisions of this chapter, and the commissioner and the State Tax Commission shall exercise all power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in said Mississippi Sales Tax Law. In case of conflict between the provisions of this chapter and any provision in the Mississippi Sales Tax Law, then the provisions of this chapter shall control.
Codes, 1942, § 9262-21; Laws, 1956, ch. 413, § 21; Laws, 1988, ch. 549, § 6, eff. 10/1/1988.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-41 - Tax upon settlement of executor's account

(1)
No final account of an executor shall be allowed by any court unless such account shows, and the judge of said court finds, that all taxes imposed by the provisions of this chapter upon said executor which have become payable, have been paid. The certificate of the commissioner and the receipt for the amount of the tax therein certified, which must become a part of the court record, shall be conclusive as to the payment of the tax to the extent of said certificate.
(2)
For the purpose of facilitating the settlement and distribution of estates held by executors, the commissioner, with the approval of the attorney general may, on behalf of the state, agree upon the amount of taxes at any time due or to become due from such executor under the provisions of this chapter, and payment in accordance with such agreement shall be full satisfaction of the taxes to which the agreement relates.
Codes, 1942, § 9262-22; Laws, 1956, ch. 413, § 22; Laws, 1988, ch. 549, § 7, eff. 10/1/1988.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-43 - Examination of returns

(1)
As soon as practicable after the return is filed, the commissioner shall examine it, if it then appears that the correct amount of tax is greater or less than that shown in the return, the tax shall be recomputed. If the amount already paid exceeds that which should have been paid on the basis of the return so recomputed, the excess so paid shall be credited or refunded to the taxpayer in accordance with the provisions of this chapter.
(2)
If the amount already paid is less than the amount which should have been paid, the difference, together with interest thereon at the rate of one-half of one percent (1/2 of 1%) per month from the time the tax was due, shall be paid within sixty (60) days upon written notice and demand by the commissioner. The department, for good reason shown, may waive all or any part of the interest imposed pursuant to this subsection.
(3)
If any part of the deficiency is due to negligence or intentional disregard to authorized rules and regulations with knowledge thereof but without intent to defraud, there shall be added as damages ten percent (10%) of the total amount of the deficiency in the tax, and interest in such a case shall be collected at the rate of one percent (1%) per month on the amount of such deficiency in the tax from the time it was due, which interest and damages shall become due and payable upon notice and demand by the commissioner and such executor shall be liable to the estate personally and on his official bond, if any, for any damages accruing under the above provisions through his negligence or willful neglect.
Codes, 1942, § 9262-23; Laws, 1956, ch. 413, § 23; Laws, 1995, ch. 384, § 1; Laws, 2009, ch. 492, § 50, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-45 - Additional taxes; assessments following determination of taxpayer's contest with federal government

If no return is made by an executor required to make returns, as provided herein, the commissioner shall give written notice by mail to such executor to make such returns within thirty (30) days from the date of such notice and if such executor shall fail or refuse to make such returns as he may be required to make in such notice, then such return shall be made by the commissioner from the best information available and such return shall be prima facie correct for the purposes of this chapter, and the amount of tax shown due thereby shall be a lien against all the property of the decedent until discharged by payment and if any payment be not made within sixty (60) days after the demand therefor by the commissioner, there shall be added fifty percent (50%) as damages, together with interest at the rate of one percent (1%) per month on the tax from the time such tax was due. If such tax be paid within sixty (60) days after notice by the commissioner, then there shall be added ten percent (10%) as damages and interest at the rate of one percent (1%) from the time such tax was due until paid; however, in the event the executor in answer to the notice from the commissioner shall state that he is not required under the law to make such returns, the commissioner shall investigate that question fully before proceeding further under this section.
The commissioner's authority to make collection of estate tax shall be determined at the end of four (4) years from the date of filing of estate tax return, but in the event that no return is filed, the commissioner's authority to make a return from any information available at that time shall be terminated at the end of ten (10) years from the due date of the return.
In the event the federal estate tax or any part thereof is being contested with the federal government, the commissioner's right to make an additional assessment based on final determination of the federal estate tax assessment shall be in force for a period of two (2) years after the determination.
Codes, 1942, § 9262-24; Laws, 1956, ch. 413, § 24; Laws, 1960, ch. 461; Laws, 2009, ch. 492, § 51, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-47 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-49 - Refunds; appeal of initial denial

If, upon examination of any return made under this chapter, it appears that an amount of estate tax, interest or penalties has been paid in excess of that properly due, then the amount in excess shall be immediately refunded to the executor at such time as the commissioner has completed his investigation and has determined the correct estate tax liability of the estate.
If the liability of an estate for estate taxes is contested with the federal government and, as a result of that contest, the commissioner determines that the Mississippi estate tax, interest or penalties have been overpaid, then the overpayment shall be promptly refunded to the executor upon receipt of the federal closing letter or the decision of the tax court in lieu of the federal closing letter.
A refund of estate tax, interest or penalties made pursuant to this chapter shall bear interest at the rate of one-half of one percent (1/2 of 1%) per month, or major fraction thereof, for the period which is the later of the due date of the estate tax return inclusive of all approved extensions, or the final payment of the estate tax, interest or penalty and continuing until the date the commission has completed its investigation and has determined that a refund is due.
If any claim for overpayment of estate tax, interest or penalty is denied, the executor may appeal such decision to the board of review as provided by law.
Codes, 1942, § 9262-30; Laws, 1956, ch. 413, § 30; Laws, 1996, ch. 457, § 1; Laws, 2005, ch. 499, § 18, eff. 7/1/2005.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-53 - Regulations

The commissioner may from time to time make such rules and regulations not inconsistent with this chapter as he may deem necessary to enforce its provisions and may prescribe forms to be used in the administration of this chapter.
Codes, 1942, § 9262-28; Laws, 1956, ch. 413, § 28.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-55 - Secrecy required

(1)
Except in accordance with proper judicial order, or as otherwise provided by law, it shall be unlawful for the members of the commission, any deputy, agent, clerk, or other officer, or employee, to divulge or make known in any manner the value of any estate or any particulars set forth or disclosed in any report or return required. Nothing herein shall be construed to prohibit the publication of statistics, so classified so as to prevent the identification of particular reports or returns and the items thereof, or the inspection by the attorney general or other legal representatives of the state, of the report or return of any taxpayer who shall bring action to set aside or review the tax based thereon or against whom an action or proceeding has been instituted to recover any tax or penalty imposed by this chapter. Reports and returns shall be preserved 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.
(2)
Notwithstanding the provisions of this section, the commissioner may permit the commissioner of internal revenue of the United States or the proper officer of any state imposing an estate tax similar to that imposed by this chapter, or the authorized representative of either such officer, to inspect the estate tax returns of any individual, or may furnish to such officer or his authorized representatives an abstract of the return for estate tax of any executor or supply him with information concerning any item contained in any return, or disclosed by the report of any investigation of the return of any executor, but such permission shall be granted, or such information furnished to such officer or his representative only if the statutes of the United States or of such other state, as the case may be, grant substantially similar privileges to the proper officer of this state charged with the administration of this chapter.
Codes, 1942, § 9262-29; Laws, 1956, ch. 413, § 29; Laws, 1981, ch. 501, § 22, eff. 7/1/1981.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-57 - Penalties

(1)
Any person making the affidavit required by this chapter who shall knowingly swear falsely shall be guilty of perjury and, upon conviction, shall be punished by imprisonment in the state penitentiary for a term not exceeding ten years.
(2)
If any executor, corporation, or fiduciary, or any officer or employee of such, required under this chapter to pay any tax, shall wilfully refuse to make any return, or supply any information or exhibit any books or records, when requested to do so by the commissioner or any agent designated by the commissioner, whether with reference to their own returns or not, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than five hundred dollars nor more than one thousand dollars, or by imprisonment for not more than one year, or both.
(3)
Any person violating the provisions of Section
27-9-55
shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not exceeding one thousand dollars or by imprisonment not exceeding one year, or both, at the discretion of the court, and if the offender be an officer or employee of the state he shall be dismissed from office and be incapable of holding any public office in this state for a period of five (5) years thereafter.
Codes, 1942, §§ 9262-25, 9262-29; Laws, 1956, ch. 413, §§ 25, 29.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-59 - Chapter in force until federal estate tax repealed

The estate tax law of this state shall remain in force and effect so long as the government of the United States retains in full force and effect as a part of the revenue laws of the United States a federal estate tax, and this statute shall be repealed as and when the government of the United States ceases to impose an estate tax. Wherever possible the terms of this statute shall be construed in conformity with similar provisions of the estate tax law of the United States.
Codes, 1942, § 9262-07; Laws, 1956, ch. 413, § 7.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 9 - ESTATE TAX (§§ 27-9-1 — 27-9-61) › Section 27-9-61 - Prior claims not affected by chapter

The adoption of the estate tax laws in this chapter shall in nowise affect any right belonging to the state or suit, prosecution or proceeding pending at the time of its adoption, or any right which the state may have under the estate tax statutes of the state prior to or at the time of the taking effect of this chapter, whether suit or other proceedings have been actually begun or may hereafter be instituted. But as to the rights of the state and all parties interested as to estates of persons dying, or disposing of property, prior to the time of taking effect of this chapter, such right or liability shall survive and be enforced the same as if this chapter had not become effective.
Codes, 1942, § 9262-31; Laws, 1956, ch. 413, § 31.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-1 - [Repealed]

Laws, 1994, ch. 348, § 11, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-3 - [Repealed]

Laws, 1994, ch. 348, § 10, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-5 - [Repealed]

Laws, 1994, ch. 348, § 1, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-7 - [Repealed]

Laws, 1994, ch. 348, § 2, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-9 - [Repealed]

Laws, 1994, ch. 348, § 3, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-11 - [Repealed]

Laws, 1994, ch. 348, § 4, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-13 - [Repealed]

Laws, 1994, ch. 348, § 5, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-15 - [Repealed]

Laws, 1994, ch. 348, § 6, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-17 - [Repealed]

Laws, 1994, ch. 348, § 7, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-19 - [Repealed]

Laws, 1994, ch. 348, § 8, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-21 - [Repealed]

Laws, 1994, ch. 348, § 9, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-23 - [Repealed]

Laws, 1994, ch. 348, § 12, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 27-10-1 — 27-10-25) › Section 27-10-25 - [Repealed]

Laws, 1994, ch. 348, § 13, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 11 - AMUSEMENT TAX (§ 27-11-1) › Section 27-11-1 - through 27-11-55 - [Repealed]

Repealed by Laws, 1989, ch. 479, § 2, eff. 7/1/1989.
Codes, 1942, §§ 9055-9085.5; Laws 1934, ch. 124; Laws, 1940, ch. 117; Laws, 1946, ch. 291, §§ 1-4; Laws, 1952, ch. 418, § 1; Laws, 1954, ch. 367, §§ 1, 2; Laws, 1955, Ex. Sess. ch. 108, § 1; Laws, 1958, ch. 552; Laws, 1962, ch. 587, §§ 1, 2; Laws, 1966, ch. 627, § 1; Laws, 1972, ch. 339, § 1; Laws, 1974, ch. 561; Laws, 1976, ch. 403; Laws, 1977, ch. 384, §§ 1, 2; Laws, 1977, ch. 499; Laws, 1978, ch. 501, §§ 2-4; Laws, 1979, ch. 428, § 1.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-3 - [Repealed Effective 1/1/2028] Counties and municipalities precluded from levying certain taxes

Counties and municipalities shall not levy a form or franchise tax on the organization taxed under this chapter.
Codes, 1942, § 9339; Laws, 1934, ch. 121.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-8 - [Repealed Effective 1/1/2028] Tax on qualified subchapter S subsidiaries; tax on single member limited liability companies

(1)
An entity that is required to file and report for federal income tax purposes the activity conducted in Mississippi of a qualified subchapter S subsidiary, shall be required to file a Mississippi combination return of S Corporation income and franchise tax.
(2)
An entity that is required to file and report for federal income tax purposes on the activity conducted in Mississippi of a single member limited liability company which is not classified as a corporation, and thus disregarded, shall be required to file a Mississippi combination return of corporation income and franchise tax even if such entity is included in a consolidated corporation income tax return filed for federal purposes.
Laws, 2000, ch. 479, § 1, eff. 1/1/2000.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-11 - [Repealed Effective 1/1/2028] Book value

For the purpose of determining the amount of capital, as defined in Section
27-13-9
, Mississippi Code of 1972, as amended, the book value of the accounts as regularly employed in conducting the affairs of the corporation shall be accepted as prima facie correct, except where the commissioner determines that the book value does not properly reflect capital employed in this state and in that situation the commissioner's determination of capital shall be prima facie correct.
If any organization has cause to believe that the calculations required on the return prescribed are not sufficiently informative or do not properly reveal the true franchise or excise tax to be due as measured by the value of the capital of that organization, or shall feel aggrieved at the requirements upon it for information or tax, then such organization shall have the right to file with the commissioner a petition and affidavit signed as returns are by this chapter required to be signed, setting forth the facts showing the true value of its capital.
Codes, 1942, § 9318; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 3; Laws, 1985, ch. 521, § 5, eff. 1/1/1985.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-15 - [Repealed]

Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Repealed by Laws, 1984, ch. 447, § 6, eff. 4/30/1984.
Codes, 1942, § 9320; Laws, 1934, ch. 121.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-19 - [Repealed Effective 1/1/2028] Verification of return; surety of foreign corporation; return made by receiver, trustee in bankruptcy or assignee

(1)
Returns filed under the provisions of this chapter must be certified to by a written declaration that it is made under the penalties of perjury and must be signed by either the president, vice president or treasurer of the corporation.
(2)
If any foreign corporation taxable under this chapter has no office or place of business in this state, such corporation shall file with the state tax commission a surety in an amount to be determined by the commission, not to exceed One Thousand Dollars ($1,000.00), payable to the State of Mississippi, to insure that a timely return shall be prepared, filed and tax paid by such corporation.
(3)
In the case of a receiver, trustee in bankruptcy or assignees operating the property or business of a corporation, such receiver, trustee or assignee shall make returns for such corporation in the same manner and form as corporations are required to make returns; and any tax due on the basis of such returns shall be collected in the same manner as if collected from the corporation of whose business or property they have custody or control.
Codes, 1942, § 9334; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 10; Laws, 1975, ch. 467, § 6, eff. 5/2/1975.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-21 - [Repealed Effective 1/1/2028] Extension of time to file return and pay tax

The commissioner may grant a reasonable extension of time beyond the statutory due date within which to file the return when it is shown to the satisfaction of the commissioner that good cause for such extension exists. In all cases, a copy of the authorized extension of time to file shall be attached to the Mississippi return as authority for the extension for filing returns. For all such extensions granted, authorized or recognized, interest and penalty as provided by this chapter shall apply.
Codes, 1942, § 9322; Laws, 1934, ch. 121; Laws, 1971, ch. 513, § 1; Laws, 1979, ch. 427, § 1; Laws, 1984, ch. 447, § 4, eff. 4/30/1984.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-29 - [Repealed Effective 1/1/2028] Enrolling a judgment

If any taxpayer, liable for the payment of franchise taxes, penalties or interest, fails or refuses to pay them after receiving the notice and demands as provided in Section
27-13-23
or
27-13-25
, and if such taxpayer has not filed a timely appeal to the board of review as provided by law, the commissioner may file a notice of tax lien for the franchise taxes, penalties, and interest with the circuit clerk of the county in which the taxpayer resides or owns property, which, shall be enrolled on the judgment roll. Immediately upon receipt of the notice of tax lien for franchise taxes, penalties and interest, the circuit clerk shall enter upon the judgment roll, in the appropriate columns, the name of the taxpayer as judgment debtor, the name of the commissioner or Department of Revenue as judgment creditor, the amount of the taxes, penalties and interest, and the date and time of enrollment. The judgment shall be valid as against mortgagees, pledgees, entrusters, purchasers, judgment creditors, and other persons from the time of filing with the clerk. The amount of the judgment shall be a debt due the State of Mississippi and remain a lien upon all property and rights to property belonging to the taxpayer, both real and personal, including choses in action, with the same force and like effect as any enrolled judgment of a court of record, and shall continue until satisfied. Such judgment shall serve as authority for the issuance of writs of execution, writs of attachments, writs of garnishment or other remedial writs. The commissioner may issue warrants for collection of franchise taxes from such judgments in lieu of the issuance of any remedial writ by the circuit clerk.
Upon failure to pay the taxes imposed under this chapter by any taxpayer who has executed any bond, the commissioner shall give notice of the failure to the sureties of such bond and demand payment of the tax, penalties and interest within ten (10) days. If the sureties of the taxpayer's bond shall fail or refuse to pay the penal sum demanded within the ten (10) days allowed, the commissioner may file a notice of tax lien with the circuit clerk of the county in which the sureties reside or own property, which shall be enrolled upon the judgment roll, and the commissioner may proceed to collect from the sureties as provided in this section for collecting from any judgment debtor.
The commissioner is hereby authorized to pay the clerk's fee for enrolling certificates of indebtedness and any court costs that may be adjudged against the department or commissioner out of funds appropriated by the Legislature to defray expenses of the Department of Revenue.
Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7; Laws, 1971, ch. 513, § 6; Laws, 2005, ch. 499, § 21, eff. 7/1/2005.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Amended by Laws, 2014, ch. 412, HB 487, 14, eff. 1/1/2015.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-31 - [Repealed Effective 1/1/2028] 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.
Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7; Laws, 1971, ch. 513, § 6; Laws, 1976, ch. 380, § 4, eff. 4/26/1976.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-33 - [Repealed Effective 1/1/2028] 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 franchise 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
27-13-29
, 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 the 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
27-13-35
. 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.
Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7; Laws, 1971, ch. 513, § 6; Laws, 1976, ch. 380, § 5, eff. 4/26/1976.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-35 - [Repealed Effective 1/1/2028] 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 respects, 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 cost of carrying out the provisions of the chapter. Provided, further, that when a warrant issued to the 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 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.
Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7; Laws, 1971, ch. 513, § 6; Laws, 1976, ch. 380, § 6, eff. 4/26/1976.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-37 - [Repealed Effective 1/1/2028] 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 franchise 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 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.
Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7; Laws, 1971, ch. 513, § 6, eff. 4/13/1971.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-39 - [Repealed Effective 1/1/2028] ] Alias executions

Whenever any property, personal or real, which is seized and sold by virtue of the foregoing provisions, 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.
Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7; Laws, 1971, ch. 513, § 6, eff. 4/13/1971.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-41 - [Repealed Effective 1/1/2028] 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 this chapter, out of funds appropriated by the legislature to defray 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 this chapter.
Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7; Laws, 1971, ch. 513, § 6, eff. 4/13/1971.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-43 - and 27-13-45 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
§ 27-13-43. [Codes, 1942, § 9327; Laws, 1934, ch. 121; Laws, 1971, ch. 513, § 4, eff. 4/13/1971.] § 27-13-45. [Codes, 1942, § 9328; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 6; Laws, 1971, ch. 513, § 5, eff. 4/13/1971.]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-47 - [Repealed Effective 1/1/2028] Refunds

If the amount already paid under the requirements of this chapter is in excess of the amount determined to be properly due, then the amount of such overpayment shall be credited to the organization, and having been so credited shall be refunded to the extent of its excess over any debts outstanding against the said organization for taxes imposed by this chapter. Such refund shall be effected in the manner provided in Section
27-73-1
, Mississippi Code of 1972.
An organization may appeal to the commissioner for a refund of any tax overpayment at any time within three (3) years from the time of said payment and a final determination shall be made in the same manner as is provided in this chapter for appeals from assessments.
Codes, 1942, § 9330; Laws, 1934, ch. 121; Laws, 1956, ch 412, § 8, eff. 5/1/1956.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-51 - [Repealed Effective 1/1/2028] Tax as a personal debt; joint and several liability for subchapter S subsidiaries, certain limited liability companies and entities required to file for federal income tax purposes on the activity of those subsidiaries and companies

(1)
The tax provided by this chapter, together with all interest, increases and penalties, is in addition to all other taxes, and shall become, from the time it is due and payable, a personal debt, from the organization liable to pay the same, to the State of Mississippi.
(2)
An entity that is required to file and report for federal income tax purposes on the activity conducted in Mississippi of a qualified subchapter S subsidiary which is subject to income taxation in the manner prescribed in Section
27-8-7
, and the qualified subchapter S subsidiary, shall each be jointly and severally liable for franchise taxes levied by this chapter together with damages and interest when such taxes are due and unpaid.
(3)
An entity that is required to file and report for federal income tax purposes on the activity conducted in Mississippi of a single member limited liability company which is not classified as a corporation (and thus disregarded) which is subject to tax in the manner prescribed in Section
79-29-112
, and the single member limited liability company, shall each be jointly and severally liable for franchise taxes levied by this chapter together with damages and interest when such taxes are due and unpaid.
Codes, 1942, § 9340; Laws, 1934, ch. 121; Laws, 2000, ch. 479, § 3, eff. 1/1/2000.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-53 - [Repealed Effective 1/1/2028] Departments of state government authorized to furnish information to chairman of State Tax Commission

Departments of Mississippi state government are hereby specifically authorized to furnish to the commissioner, upon request of his authorized agents and employees, any information from the public records in their custody.
Codes, 1942, § 9324; Laws, 1934, ch. 121; Laws, 1970, ch. 314, § 1; Laws, 2001, ch. 429, § 2, eff. 3/13/2001.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-55 - [Repealed Effective 1/1/2028] Disposition of funds

All moneys collected under the provisions of this chapter shall be paid into the state treasury, as by statute provided, but the commissioner shall not be required in any application to the state auditor of public accounts for receive warrants, to supply any information to the state auditor of public accounts other than the nature of the tax, interest, damages or increases collected and the amounts thereof.
Codes, 1942, § 9323; Laws, 1934, ch. 121.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-59 - [Repealed Effective 1/1/2028] Commissioner to give receipt

It shall be the duty of the commissioner to give to each organization making payment of the tax imposed by this chapter in cash a full written, or printed receipt, stating the amount paid and the particular account for which such payment was made; and when so requested such receipt shall be given when payment is made by other than legal tender.
Codes, 1942, § 9335; Laws, 1934, ch. 121.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-61 - [Repealed Effective 1/1/2028] Fraudulent reports

Any person who knowingly makes or presents or aids, or assists in the preparation or presentation of a false or fraudulent report, return, affidavit or document authorized or required by this chapter to be filed with the commissioner or who knowingly procures, counsels, or advises the preparation or presentation of such false or fraudulent report, return or affidavit, or document, or who knowingly changes, alters, or amends, or knowingly procures, counsels or advises such change, alteration or amendment of the books of any organization liable under this chapter to file a return, affidavit or pay a tax, with intent to defraud the State of Mississippi, shall be guilty of a felony and upon conviction thereof shall be fined not more than One Thousand Dollars ($1,000.00), or imprisoned in the penitentiary for not more than five (5) years, or both.
Codes, 1942, § 9336; Laws, 1934, ch. 121.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 13 - CORPORATION FRANCHISE TAX (§§ 27-13-1 — 27-13-67) › Section 27-13-67 - [Repealed Effective 1/1/2028] Regulations

The commissioner may from time to time make such rules and regulations, not inconsistent with this chapter as he may deem necessary to enforce its provisions.
Codes, 1942, § 9322; Laws, 1934, ch. 121; Laws, 1971, ch. 513, § 1, eff. 4/13/1971.
Repealed by Laws, 2016, ch. 499, SB 2858, 5, eff. 1/1/2028.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL PROVISIONS (§§ 27-15-1 — 27-15-59) › Section 27-15-1 - Citation of chapter

This chapter may be cited as the state-wide privilege tax law.
Codes, 1942, § 9427; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 1, eff. 6/1/1944.