reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 23 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 91-23-1 — 91-23-35) › Section 91-23-13 - Disclosure of content of electronic communications of deceased user

If a deceased user consented or a court directs disclosure of the contents of electronic communications of the user, the custodian shall disclose to the personal representative of the estate of the user the content of an electronic communication sent or received by the user if the representative gives the custodian:
(a)
A written request for disclosure in physical or electronic form;
(b)
A certified copy of the death certificate of the user;
(c)
A certified copy of letters of administration or letters testamentary of the representative;
(d)
Unless the user provided direction using an online tool, a copy of the user's will, trust, power of attorney or other record evidencing the user's consent to disclosure of the content of electronic communications; and
(e)
If requested by the custodian:
(i)
A number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the user's account;
(ii)
Evidence linking the account to the user; or
(iii)
A finding by the court that:
1.
The user had a specific account with the custodian, identifiable by the information specified in subparagraph (i);
2.
Disclosure of the content of electronic communications of the user would not violate
18 USC Section 2701
et seq.,
47 USC Section 222
, or other applicable law;
3.
Unless the user provided direction using an online tool, the user consented to disclosure of the content of electronic communications; or
4.
Disclosure of the content of electronic communications of the user is reasonably necessary for administration of the estate.
Added by Laws, 2017, ch. 419, HB 849, 7, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 23 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 91-23-1 — 91-23-35) › Section 91-23-15 - Disclosure of other digital assets of deceased user

Unless the user prohibited disclosure of digital assets or the court directs otherwise, a custodian shall disclose to the personal representative of the estate of a deceased user a catalogue of electronic communications sent or received by the user and digital assets, other than the content of electronic communications, of the user, if the representative gives the custodian:
(a)
A written request for disclosure in physical or electronic form;
(b)
A certified copy of the death certificate of the user;
(c)
A certified copy of letters of administration or letters testamentary of the representative; and
(d)
If requested by the custodian:
(i)
A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account;
(ii)
Evidence linking the account to the user;
(iii)
An affidavit stating that disclosure of the user's digital assets is reasonably necessary for administration of the estate; or
(iv)
A finding by the court that:
1.
The user had a specific account with the custodian, identifiable by the information specified in subparagraph (i); or
2.
Disclosure of the user's digital assets is reasonably necessary for administration of the estate.
Added by Laws, 2017, ch. 419, HB 849, 8, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 23 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 91-23-1 — 91-23-35) › Section 91-23-17 - Disclosure of content of electronic communications of principal

To the extent a power of attorney expressly grants an agent authority over the content of electronic communications sent or received by the principal and unless directed otherwise by the principal or the court, a custodian shall disclose to the agent the content if the agent gives the custodian:
(a)
A written request for disclosure in physical or electronic form;
(b)
An original or copy of the power of attorney expressly granting the agent authority over the content of electronic communications of the principal;
(c)
A certification by the agent, under penalty of perjury, that the power of attorney is in effect; and
(d)
If requested by the custodian:
(i)
A number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the principal's account; or
(ii)
Evidence linking the account to the principal.
Added by Laws, 2017, ch. 419, HB 849, 9, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 23 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 91-23-1 — 91-23-35) › Section 91-23-19 - Disclosure of other digital assets of principal

Unless otherwise ordered by the court, directed by the principal or provided by a power of attorney, a custodian shall disclose to an agent with specific authority over digital assets or general authority to act on behalf of a principal a catalogue of electronic communications sent or received by the principal and digital assets, other than the content of electronic communications, of the principal if the agent gives the custodian:
(a)
A written request for disclosure in physical or electronic form;
(b)
An original or a copy of the power of attorney that gives the agent specific authority over digital assets or general authority to act on behalf of the principal;
(c)
A certification by the agent, under penalty of perjury, that the power of attorney is in effect; and
(d)
If requested by the custodian:
(i)
A number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the principal's account; or
(ii)
Evidence linking the account to the principal.
Added by Laws, 2017, ch. 419, HB 849, 10, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 23 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 91-23-1 — 91-23-35) › Section 91-23-21 - Disclosure of digital assets held in trust when trustee is original user

Unless otherwise ordered by the court or provided in a trust, a custodian shall disclose to a trustee that is an original user of an account any digital asset of the account held in trust, including a catalogue of electronic communications of the trustee and the content of electronic communications.
Added by Laws, 2017, ch. 419, HB 849, 11, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 23 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 91-23-1 — 91-23-35) › Section 91-23-23 - Disclosure of contents of electronic communications held in trust when trustee not original user

Unless otherwise ordered by the court, directed by the user, or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account the content of an electronic communication sent or received by an original or successor user and carried, maintained, processed, received, or stored by the custodian in the account of the trust if the trustee gives the custodian:
(a)
A written request for disclosure in physical or electronic form;
(b)
A certified copy of the trust instrument or a certification of the trust under Section
91-8-1013
that includes consent to disclosure of the content of electronic-communications to the trustee;
(c)
A certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and
(d)
If requested by the custodian:
(i)
A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or
(ii)
Evidence linking the account to the trust.
Added by Laws, 2017, ch. 419, HB 849, 12, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 23 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 91-23-1 — 91-23-35) › Section 91-23-25 - Disclosure of other digital assets held in trust when trustee not original user

Disclosure of other digital assets held in trust when trustee not original user. Unless otherwise ordered by the court, directed by the user, or provided in a trust, a custodian shall disclose, to a trustee that is not an original user of an account, a catalogue of electronic communications sent or received by an original or successor user and stored, carried or maintained by the custodian in an account of the trust and any digital assets, other than the content of electronic communications, in which the trust has a right or interest if the trustee gives the custodian:
(a)
A written request for disclosure in physical or electronic form;
(b)
A certified copy of the trust instrument or a certification of the trust under Section
91-8-1013
;
(c)
A certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and
(d)
If requested by the custodian:
(i)
A number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or
(ii)
Evidence linking the account to the trust.
Added by Laws, 2017, ch. 419, HB 849, 13, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 23 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 91-23-1 — 91-23-35) › Section 91-23-27 - Disclosure of digital assets to conservator of protected person

(1)
After an opportunity for a hearing under Chapter 13, Title 93, Mississippi Code of 1972, the court may grant a conservator access to the digital assets of a protected person.
(2)
Unless otherwise ordered by the court or directed by the user, a custodian shall disclose to a conservator the catalogue of electronic communications sent or received by a protected person and any digital assets, other than the content of electronic communications, in which the protected person has a right or interest if the conservator gives the custodian:
(a)
A written request for disclosure in physical or electronic form;
(b)
A certified copy of the court order that gives the conservator authority over the digital assets of the protected person; and
(c)
If requested by the custodian:
(i)
A number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the account of the protected person; or
(ii)
Evidence linking the account to the protected person.
(3)
A conservator with general authority to manage the assets of a protected person may request a custodian of the digital assets of the protected person to suspend or terminate an account of the protected person for good cause. A request made under this section must be accompanied by a certified copy of the court order giving the conservator authority over the protected person's property.
Added by Laws, 2017, ch. 419, HB 849, 14, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 23 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 91-23-1 — 91-23-35) › Section 91-23-29 - Fiduciary duty and authority

(1)
The legal duties imposed on a fiduciary charged with managing tangible property apply to the management of digital assets, including:
(a)
The duty of care;
(b)
The duty of loyalty; and
(c)
The duty of confidentiality.
(2)
A fiduciary's or designated recipient's authority with respect to a digital asset of a user:
(a)
Except as otherwise provided in Section
91-23-7
, is subject to the applicable terms of service;
(b)
Is subject to other applicable law, including copyright law;
(c)
In the case of a fiduciary, is limited by the scope of the fiduciary's duties; and
(d)
May not be used to impersonate the user.
(3)
A fiduciary with authority over the property of a decedent, protected person, principal or settlor has the right to access any digital asset in which the decedent, protected person, principal or settlor had a right or interest and that is not held by a custodian or subject to a terms-of-service agreement.
(4)
A fiduciary acting within the scope of the fiduciary's duties is an authorized user of the property of the decedent, protected person, principal or settlor for the purpose of applicable computer fraud and unauthorized computer access laws, including Section
97-45-3
.
(5)
A fiduciary with authority over the tangible, personal property of a decedent, protected person, principal or settlor:
(a)
Has the right to access the property and any digital asset stored in it; and
(b)
Is an authorized user for the purpose of computer fraud and unauthorized computer access laws, including Section
97-45-3
.
(6)
A custodian may disclose information in an account to a fiduciary of the user when the information is required to terminate an account used to access digital assets licensed to the user.
(7)
A fiduciary of a user may request a custodian to terminate the user's account. A request for termination must be in writing, in either physical or electronic form, and accompanied by:
(a)
If the user is deceased, a certified copy of the death certificate of the user;
(b)
A certified copy of the letters of administration or letters testamentary of the representative, court order, power of attorney, or trust giving the fiduciary authority over the account; and
(c)
If requested by the custodian:
(i)
A number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the user's account;
(ii)
Evidence linking the account to the user; or
(iii)
A finding by the court that the user had a specific account with the custodian, identifiable by the information specified in subparagraph (i) of this paragraph (c).
Added by Laws, 2017, ch. 419, HB 849, 15, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 23 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 91-23-1 — 91-23-35) › Section 91-23-31 - Custodian compliance and immunity

(1)
Not later than sixty (60) days after receipt of the information required under Sections
91-23-13
through
91-23-29
, a custodian shall comply with a request under this chapter from a fiduciary or designated recipient to disclose digital assets or terminate an account. If the custodian fails to comply, the fiduciary or designated recipient may apply to the court for an order directing compliance.
(2)
An order under subsection (1) directing compliance must contain a finding that compliance is not in violation of
18 USC Section 2702
.
(3)
A custodian may notify the user that a request for disclosure or to terminate an account was made under this chapter.
(4)
A custodian may deny a request under this chapter from a fiduciary or designated recipient for disclosure of digital assets or to terminate an account if the custodian is aware of any lawful access to the account following the receipt of the fiduciary's request.
(5)
This chapter does not limit a custodian's ability to obtain or require a fiduciary or designated recipient requesting disclosure or termination under this chapter to obtain a court order which:
(a)
Specifies that an account belongs to the protected person or principal;
(b)
Specifies that there is sufficient consent from the protected person or principal to support the requested disclosure; and
(c)
Contains a finding required by law other than this chapter.
(6)
A custodian and its officers, employees and agents are immune from liability for an act or omission done in good faith in compliance with this chapter.
Added by Laws, 2017, ch. 419, HB 849, 16, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 23 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 91-23-1 — 91-23-35) › Section 91-23-33 - Uniformity of application and construction

In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.
Added by Laws, 2017, ch. 419, HB 849, 17, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 23 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 91-23-1 — 91-23-35) › Section 91-23-35 - Relation to Electronic Signatures in Global and National Commerce Act

This chapter modifies, limits or supersedes the Electronic Signatures in Global and National Commerce Act,
15 USC Section 7001
et seq., but does not modify, limit or supersede Section 101(c) of that act,
15 USC Section 7001(c)
, or authorize electronic delivery of any of the notices described in Section 103(b) of that act,
15 USC Section 7003(b)
.
Added by Laws, 2017, ch. 419, HB 849, 18, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-1 - Short title

This chapter may be cited as the Mississippi Uniform Estate Tax Apportionment Act.
Added by Laws, 2020, ch. 406, SB 2851,§ 33, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-3 - Definitions

In this chapter:
(1)
"Apportionable estate" means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by:
(A)
Any claim or expense allowable as a deduction for purposes of the tax;
(B)
The value of any interest in property that, for purposes of the tax, qualifies for a marital or charitable deduction or otherwise is deductible or is exempt; and
(C)
Any amount added to the decedent's gross estate because of a gift tax on transfers made before death.
(2)
"Chancery court" means the chancery court where the decedent's will is probated in the State of Mississippi.
(3)
"Estate tax" means a federal, state, or foreign tax imposed because of the death of an individual and interest and penalties associated with the tax. The term does not include an inheritance tax, income tax, or generation-skipping transfer tax other than a generation-skipping transfer tax incurred on a direct skip taking effect at death.
(4)
"Gross estate" means, with respect to an estate tax, all interests in property subject to the tax.
(5)
"Person" means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity.
(6)
"Ratable" means apportioned or allocated pro rata according to the relative values of interests to which the term is to be applied. "Ratably" has a corresponding meaning.
(7)
"Time-limited interest" means an interest in property which terminates on a lapse of time or on the occurrence or nonoccurrence of an event or which is subject to the exercise of discretion that could transfer a beneficial interest to another person. The term does not include a cotenancy unless the cotenancy itself is a time-limited interest. The term also does not include an interest in property to the extent the beneficiary has the sole right to accelerate, require or elect to receive a distribution of the property.
(8)
"Value" means, with respect to an interest in property, fair market value as finally determined for purposes of the estate tax that is to be apportioned, reduced by any outstanding debt secured by the interest without reduction for taxes paid or required to be paid or for any special valuation adjustment.
Added by Laws, 2020, ch. 406, SB 2851,§ 34, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-7 - Statutory apportionment of estate taxes

To the extent that apportionment of an estate tax is not controlled by an instrument described in Section
91-25-5
and except as otherwise provided in Sections
91-25-11
and
91-25-13
, the following rules apply:
(1)
Subject to paragraphs (2), (3) and (4), the estate tax is apportioned ratably to each person that has an interest in the apportionable estate.
(2)
A generation-skipping transfer tax incurred on a direct skip taking effect at death is charged to the person to which the interest in property is transferred.
(3)
If property is included in the decedent's gross estate because of Section 2044 of the Internal Revenue Code of 1986 or any similar estate tax provision, the difference between the total estate tax for which the decedent's estate is liable and the amount of estate tax for which the decedent's estate would have been liable if the property had not been included in the decedent's gross estate is apportioned ratably among the holders of interests in the property. The balance of the tax, if any, is apportioned ratably to each other person having an interest in the apportionable estate.
(4)
Except as otherwise provided in Section
91-25-5(b)(4)
and except as to property to which Section
91-25-13
applies, an estate tax apportioned to persons holding interests in property subject to a time-limited interest must be apportioned, without further apportionment, to the principal of that property.
Added by Laws, 2020, ch. 406, SB 2851,§ 36, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-9 - Credits and deferrals

Except as otherwise provided in Sections
91-25-11
and
91-25-13
, the following rules apply to credits and deferrals of estate taxes:
(1)
A credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ratably to the benefit of all persons to which the estate tax is apportioned.
(2)
A credit for state or foreign estate taxes inures ratably to the benefit of all persons to which the estate tax is apportioned, except that the amount of a credit for a state or foreign tax paid by a beneficiary of the property on which the state or foreign tax was imposed, directly or by a charge against the property, inures to the benefit of the beneficiary.
(3)
If payment of a portion of an estate tax is deferred because of the inclusion in the gross estate of a particular interest in property, the benefit of the deferral inures ratably to the persons to which the estate tax attributable to the interest is apportioned. The burden of any interest charges incurred on a deferral of taxes and the benefit of any tax deduction associated with the accrual or payment of the interest charge is allocated ratably among the persons receiving an interest in the property.
Added by Laws, 2020, ch. 406, SB 2851,§ 37, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-11 - Insulated property; advancement of tax

(a)
In this section:
(1)
"Advanced fraction" means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable.
(2)
"Advanced tax" means the aggregate amount of estate tax attributable to interests in insulated property which is required to be advanced by uninsulated holders under subsection (c).
(3)
"Insulated property" means property subject to a time-limited interest which is included in the apportionable estate but is unavailable for payment of an estate tax because of impossibility or impracticability.
(4)
"Uninsulated holder" means a person who has an interest in uninsulated property.
(5)
"Uninsulated property" means property included in the apportionable estate other than insulated property.
(b)
If an estate tax is to be advanced under subsection (c) by persons holding interests in uninsulated property subject to a time-limited interest other than property to which Section
91-25-13
applies, the tax must be advanced, without further apportionment, from the principal of the uninsulated property.
(c)
Subject to Section
91-25-17(b) and (d)
, an estate tax attributable to interests in insulated property must be advanced ratably by uninsulated holders. If the value of an interest in uninsulated property is less than the amount of estate taxes otherwise required to be advanced by the holder of that interest, the deficiency must be advanced ratably by the persons holding interests in properties that are excluded from the apportionable estate under Section
91-25-3(1)(B)
as if those interests were in uninsulated property.
(d)
A court having jurisdiction to determine the apportionment of an estate tax may require a beneficiary of an interest in insulated property to pay all or part of the estate tax otherwise apportioned to the interest if the court finds that it would be substantially more equitable for that beneficiary to bear the tax liability personally than for that part of the tax to be advanced by uninsulated holders.
(e)
When a distribution of insulated property is made, each uninsulated holder may recover from the distributee a ratable portion of the advanced fraction of the property distributed. To the extent that undistributed insulated property ceases to be insulated, each uninsulated holder may recover from the property a ratable portion of the advanced fraction of the total undistributed property.
(f)
Upon payment by an uninsulated holder of estate tax required to be advanced, a court may require the beneficiary of an interest in insulated property to provide a bond or other security, including a recordable lien on the property of the beneficiary, for repayment of the advanced tax.
Added by Laws, 2020, ch. 406, SB 2851,§ 38, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-13 - Apportionment and recapture of special elective benefits

(a)
In this section:
(1)
"Special elective benefit" means a reduction in an estate tax obtained by an election for:
(A)
A reduced valuation of specified property that is included in the gross estate;
(B)
A deduction from the gross estate, other than a marital or charitable deduction, allowed for specified property; or
(C)
An exclusion from the gross estate of specified property.
(2)
"Specified property" means property for which an election has been made for a special elective benefit.
(b)
If an election is made for one or more special elective benefits, an initial apportionment of a hypothetical estate tax must be computed as if no election for any of those benefits had been made. The aggregate reduction in estate tax resulting from all elections made must be allocated among holders of interests in the specified property in the proportion that the amount of deduction, reduced valuation, or exclusion attributable to each holder's interest bears to the aggregate amount of deductions, reduced valuations, and exclusions obtained by the decedent's estate from the elections. If the estate tax initially apportioned to the holder of an interest in specified property is reduced to zero, any excess amount of reduction reduces ratably the estate tax apportioned to other persons that receive interests in the apportionable estate.
(c)
An additional estate tax imposed to recapture all or part of a special elective benefit must be charged to the persons that are liable for the additional tax under the law providing for the recapture.
Added by Laws, 2020, ch. 406, SB 2851,§ 39, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-15 - Securing payment of estate tax from property in possession of fiduciary

(a)
A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.
(b)
A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee and the estate tax required to be advanced by the distributee.
(c)
As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee and also for the estate tax required to be advanced by the distributee.
Added by Laws, 2020, ch. 406, SB 2851,§ 40, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-17 - Collection of estate tax by fiduciary

(a)
A fiduciary responsible for payment of an estate tax may collect from any person the estate tax apportioned to and the tax required to be advanced by the person.
(b)
Except as otherwise provided in Section
27-10-61
, any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority:
(1)
Any person having an interest in the apportionable estate which is not exonerated from the tax;
(2)
Any other person having an interest in the apportionable estate; or
(3)
Any person having an interest in the gross estate.
(c)
A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.
(d)
The total tax collected from a person under this chapter may not exceed the value of the person's interest.
Added by Laws, 2020, ch. 406, SB 2851,§ 41, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-19 - Right of reimbursement

(a)
A person required under Section
91-25-17
to pay an estate tax greater than the amount due from the person under Section
91-25-5
or
91-25-7
has a right to reimbursement from another person to the extent that the other person has not paid the tax required by Section
91-25-5
or
91-25-7
and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under Section
91-25-17(b)
. The right to reimbursement includes the right to receive interest on the amount of the estate tax payment from the date of the payment to the date of reimbursement at the interest rate that would be charged during such period on an estate tax deficiency by the taxing authority that imposed the estate tax. The right of reimbursement also includes the reasonable costs of collection, including attorney's fees.
(b)
A fiduciary may enforce the right of reimbursement under subsection (a) on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person.
Added by Laws, 2020, ch. 406, SB 2851,§ 42, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-21 - Action to determine or enforce chapter

(a)
The chancery court has jurisdiction and all power necessary to make the prorations and the orders directing the payment of amounts of tax contemplated by this chapter.
(b)
Such jurisdiction may be invoked by petition filed in the chancery court by an executor, administrator, temporary administrator, trustee or other person acting in a fiduciary capacity, transferee, beneficiary of the gross estate, or any other person having such an interest as may in the judgment of the chancery court entitle such person to file such a petition.
(c)
The chancery court, upon making a determination as provided in this chapter, shall make a decree or order directing the executor, administrator or other fiduciary to charge the prorated amounts against the persons against whom the tax has been so prorated, insofar as such person is in possession of property or interests of such persons against whom such charge has been made, and summarily directing all other persons against whom the tax has been so prorated or who are in possession of property or interests of such persons to make payment of such prorated amounts to such executor, administrator or other fiduciary or to another person who has paid such tax.
Added by Laws, 2020, ch. 406, SB 2851,§ 43, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-23 - Uniformity of application and construction

In applying and construing this chapter, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.
Added by Laws, 2020, ch. 406, SB 2851,§ 44, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-25 - Severability

If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.
Added by Laws, 2020, ch. 406, SB 2851,§ 45, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 25 - MISSISSIPPI UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 91-25-1 — 91-25-27) › Section 91-25-27 - Delayed application

(a)
This chapter does not apply to the estate of a decedent who dies on or within one (1) year after July 1, 2020, nor with respect to a decedent who dies more than one (1) year after July 1, 2020, if the decedent continuously lacked testamentary capacity from the expiration of the one-year period until the date of death.
(b)
With respect to a decedent who dies on or after July 1, 2020, to whom this chapter does not apply, estate taxes must be apportioned under the law in effect on the day before July 1, 2020.
(c)
Notwithstanding the provisions of subsections (a) and (b), this chapter applies with respect to a decedent to whom the provisions would not otherwise apply if the decedent expressly and unambiguously directs that the provisions shall apply to such decedent.
Added by Laws, 2020, ch. 406, SB 2851,§ 46, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-1 - Short title

This chapter may be cited as the Mississippi Real Property Transfer-On-Death Act.
Added by Laws, 2020, ch. 406, SB 2851,§ 1, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-3 - Definitions

(a)
"Beneficiary" means a person who receives real property under a transfer-on-death deed.
(b)
"Designated beneficiary" means a person designated to receive real property in a transfer-on-death deed.
(c)
"Joint owner with right of survivorship" or "joint owner" means an individual who owns real property concurrently with one or more other individuals with a right of survivorship. The term includes a joint tenant and a tenant by the entirety. The term does not include a tenant in common.
(d)
"Person" means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity.
(e)
"Real property" means an interest in real property located in this state.
(f)
"Transfer-on-death deed" means a deed authorized under this chapter and does not refer to any other deed that transfers an interest in real property on the death of an individual.
(g)
"Transferor" means an individual who makes a transfer-on-death deed.
(h)
In this chapter, the terms "cancel" and "revoke" are synonymous.
Added by Laws, 2020, ch. 406, SB 2851,§ 2, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-5 - Applicability

This chapter applies to a transfer-on-death deed executed and acknowledged on or after July 1, 2020, by a transferor who dies on or after July 1, 2020.
Added by Laws, 2020, ch. 406, SB 2851,§ 3, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-7 - Nonexclusivity

This chapter does not affect any method of transferring real property otherwise permitted under the laws of this state.
Added by Laws, 2020, ch. 406, SB 2851,§ 4, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-9 - Transfer-on-death deed authorized

An individual may transfer the individual's interest in real property to one or more beneficiaries effective at the transferor's death by a transfer-on-death deed.
Added by Laws, 2020, ch. 406, SB 2851,§ 5, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-11 - Transfer-on-death deed revocable

A transfer-on-death deed must be executed as set forth in Title 89, Chapter 3, Mississippi Code or 1972, relating to necessary acknowledgements, and need not be executed with the formalities of a will.
Added by Laws, 2020, ch. 406, SB 2851,§ 6, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-13 - Transfer-on-death deed nontestamentary

A transfer-on-death deed is a nontestamentary instrument.
Added by Laws, 2020, ch. 406, SB 2851,§ 7, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-15 - Capacity of transferor

(a)
The capacity required to make or revoke a transfer-on-death deed is the same as the capacity required to make a contract.
(b)
A transfer-on-death deed may not be created through use of a power of attorney unless the transfer of real property through a transfer-on-death deed is specifically authorized in the power of attorney.
Added by Laws, 2020, ch. 406, SB 2851,§ 8, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-17 - Requirements

To be effective, a transfer-on-death deed must:
(1)
Except as otherwise provided in subsection (2), contain the essential elements and formalities of a recordable deed;
(2)
State that the transfer of an interest in real property to the designated beneficiary is to occur at the transferor's death;
(3)
Be recorded before the transferor's death in the deed records in the official records of the chancery clerk of the county where the real property is located.
Added by Laws, 2020, ch. 406, SB 2851,§ 9, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-19 - Notice, delivery, acceptance, consideration not required

A transfer-on-death deed is effective without:
(1)
Notice or delivery to or acceptance by the designated beneficiary during the transferor's life; or
(2)
Consideration.
Added by Laws, 2020, ch. 406, SB 2851,§ 10, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-21 - Revocation by instrument authorized; revocation by act not permitted

(a)
Subject to subsections (d) and (e), an instrument is effective to revoke a recorded transfer-on-death deed, or any part of it, if the instrument:
(1)
Is one (1) of the following:
(A)
A subsequent transfer-on-death deed that revokes the preceding transfer-on-death deed or part of the deed expressly or by inconsistency; or
(B)
Except as provided by subsection (b), an instrument of revocation that expressly revokes the transfer-on-death deed or part of the deed;
(2)
Is acknowledged by the transferor after the acknowledgment of the deed being revoked; and
(3)
Is recorded before the transferor's death in the official records of the chancery clerk of the county where the deed being revoked is recorded.
(b)
A will does not revoke or supersede a transfer-on-death deed.
(c)
If a marriage between the transferor and a designated beneficiary is dissolved after a transfer-on-death deed is recorded, a final judgment of the court dissolving the marriage operates to revoke the transfer-on-death deed as to that designated beneficiary.
(d)
If a transfer-on-death deed is made by more than one (1) transferor, revocation by a transferor does not affect the deed as to the interest of another transferor who does not make that revocation.
(e)
A transfer-on-death deed made by joint owners with right of survivorship is revoked only if it is revoked by all of the living joint owners.
(f)
This section does not limit the effect of an inter vivos transfer of the real property.
Added by Laws, 2020, ch. 406, SB 2851,§ 11, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-23 - Effect of transfer-on-death deed during transferor's life

During a transferor's life, a transfer-on-death deed does not:
(1)
Affect an interest or right of the transferor or any other owner, including:
(A)
The right to transfer or encumber the real property that is the subject of the deed;
(B)
Homestead rights in the real property, if applicable; and
(C)
Ad valorem tax exemptions, including exemptions for residence homestead, persons sixty-five (65) years of age or older, persons with disabilities, and veterans;
(2)
Affect an interest or right of a transferee of the real property that is the subject of the deed, even if the transferee has actual or constructive notice of the deed;
(3)
Affect an interest or right of a secured or unsecured creditor or future creditor of the transferor, even if the creditor has actual or constructive notice of the deed;
(4)
Affect the transferor's or designated beneficiary's eligibility for any form of public assistance, subject to applicable federal law;
(5)
Constitute a transfer triggering a "due-on-sale" or similar clause;
(6)
Invoke statutory real estate notice or disclosure requirements;
(7)
Create a legal or equitable interest in favor of the designated beneficiary; or
(8)
Subject the real property to claims or process of a creditor of the designated beneficiary.
Added by Laws, 2020, ch. 406, SB 2851,§ 12, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-25 - Effect of subsequent conveyance on transfer-on-death deed

An otherwise valid transfer-on-death deed is void as to any interest in real property that is conveyed by the transferor during the transferor's lifetime after the transfer-on-death deed is executed and recorded if:
(1)
A valid instrument conveying the interest is recorded in the official records of the chancery clerk of the same county in which the transfer-on-death deed is recorded; and
(2)
The recording of the instrument occurs before the transferor's death.
Added by Laws, 2020, ch. 406, SB 2851,§ 13, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-27 - Effect of transfer-on-death deed at transferor's death

On the death of the transferor, the following rules apply to an interest in real property that is the subject of a transfer-on-death deed and owned by the transferor at death except as otherwise provided: in the transfer-on-death deed; in this chapter; in Title 91, Chapter 29, Mississippi Code of 1972, relating to revocation by divorce; in Section
91-1-25
relating to the prohibition on inheriting from a person whom one has killed; in Title 91, Chapter 3, Mississippi Code of 1972, the Mississippi Uniform Simultaneous Death Act; and in Section
91-5-25
relating to the spousal right to renounce a will:
(1)
If a transferor is a joint owner with right of survivorship who is survived by one or more other joint owners, the real property that is the subject of the transfer-on-death deed belongs to the surviving joint owner or owners. If a transferor is a joint owner with right of survivorship who is the last-surviving joint owner, the transfer-on-death deed is effective.
(2)
The last-surviving joint owner may revoke the transfer-on-death deed subject to Section
91-27-19
.
(3)
A transfer-on-death deed transfers real property without covenant or warranty of title even if the deed contains a contrary provision.
(4)
The interest in the property is transferred to a designated beneficiary in accordance with the deed, but the interest of a designated beneficiary is contingent on the designated beneficiary surviving the transferor. The interest of a designated beneficiary that fails to survive the transferor lapses.
(5)
Concurrent interests are transferred to the beneficiaries in equal and undivided shares with no right of survivorship, but if the transferor has identified two (2) or more designated beneficiaries to receive concurrent interests in the property, the share of one which lapses or fails for any reason is transferred to the other, or to the others in proportion to the interest of each in the remaining part of the property held concurrently.
Added by Laws, 2020, ch. 406, SB 2851,§ 14, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-29 - Transfer-on-death deed property subject to liens and encumbrances at transferor's death; creditors' claims

Subject to Title 89, Chapter 5, Mississippi Code of 1972, relating to the recordation of instruments, a designated beneficiary takes the real property subject to all conveyances, encumbrances, assignments, contracts, mortgages, liens, and other interests to which the real property is subject at the transferor's death. For purposes of this section and Title 89, Chapter 5, Mississippi Code of 1972, the recording of the transfer-on-death deed is considered to have occurred at the transferor's death.
Added by Laws, 2020, ch. 406, SB 2851,§ 15, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 91 - TRUSTS AND ESTATES (§§ 91-1-NEW — 91-31-25) › Chapter 27 - MISSISSIPPI REAL PROPERTY TRANSFER-ON-DEATH ACT (§§ 91-27-1 — 91-27-37) › Section 91-27-31 - Disclaimer

A designated beneficiary may disclaim all or part of the designated beneficiary's interest as provided by the Mississippi Uniform Disclaimer of Property Interests Act (2002/2010), Title 89, Chapter 22, Mississippi Code of 1972.
Added by Laws, 2020, ch. 406, SB 2851,§ 16, eff. 7/1/2020.