Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-31 - Specific duties and powers

(1)
It shall specifically be the duty of the Commissioner of Revenue, and he shall have power and authority:
(a)
To adopt, amend or repeal those rules or regulations necessary and proper to effectively administer the Department of Revenue and implement the duties assigned to the commissioner in this section and in any other statute as well as any duties assigned to the Department of Revenue.
(b)
To develop, implement and decide questions of policy as it relates to the operation of the Department of Revenue and/or any law which the commissioner or the Department of Revenue is required to administer.
(c)
To supervise and direct all administrative and technical activities of the Department of Revenue.
(d)
To organize the offices, bureaus and divisions of the Department of Revenue.
(e)
To coordinate the activities of the various offices, bureaus and divisions of the Department of Revenue.
(f)
To delegate such administrative functions, duties or powers as he deems necessary to carry out the efficient operation of the Department of Revenue.
(g)
To make, execute and effectuate any and all agreements or contracts, including contracts for the purchase of goods and services, as are necessary.
(h)
To enter into long-term or multiyear leases of real property with other state agencies.
(i)
To appeal any decision of the Board of Tax Appeals that he determines should be appealed.
(j)
To defend, pursue and/or appeal any suit or appeal brought by or against the Department of Revenue and/or by or against the Commissioner of Revenue in his official capacity.
(k)
To confer with and advise assessing officers, boards of supervisors and other county officers as to their duties relative to ad valorem taxation under the law; and to advise them in the collection, filing and preservation of data relative to matters of assessment.
(l)
To become familiar with property values and general conditions in the counties of the state and to direct the collection and preservation of data and information pertaining to the quantity and value of property in each county in the state, subject to assessment, necessary to enable the commissioner to determine the assessed value of classes of property and whether assessments comply with acceptable performance standards as required by Section
27-35-113
.
(m)
To direct the collection, preparation and preservation of data and information pertaining to the quantity, value and location of property belonging to railroads, persons, corporations and associations which is required to be assessed by the commissioner.
(n)
To supervise and direct the preparation of forms for the assessment of property of railroads and public service corporations assessed by the commissioner, and the filing of their rolls or schedules of assessment.
(o)
To determine the location of all property subject to assessment by the commissioner in the various counties of the state, the municipalities and taxing districts therein, and to ascertain and report as far as practicable the value and ownership of all such property.
(p)
To keep informed of the work of the assessors and supervisors of the various counties of the state as required by Section
27-3-51
, and to have charge of the details necessary to the equalization by the commissioner of assessments among the various counties pursuant to Section
27-35-113
.
(q)
To prepare all forms for tax lists, assessment rolls and perform other duties relating thereto.
(r)
To prepare data and statistics relating to property assessments which are deemed advisable for publication or which may be required by the Legislature.
(s)
To confer with assessors, supervisors and other local taxing officials who may have business with the Department of Revenue.
(t)
To consider and approve or disapprove all orders of boards of supervisors granting homestead exemptions.
(u)
To administer and enforce the "Local Option Alcoholic Beverage Control Law," being Section
67-1-1
et seq.
(v)
To adopt and enforce rules and regulations prescribing the manner and method by which tax returns and documents may be filed with the Department of Revenue as provided under Section
27-3-83
.
(2)
The Commissioner of Revenue and any agent duly authorized by the commissioner are empowered to administer and certify oaths.
Codes, 1930, § 7016; 1942, § 9213; Laws, 1930, ch. 238; Laws, 1962, ch. 588, § 21; Laws, 1980, ch. 561, § 31; Laws, 1990, ch. 498, § 4; Laws, 1995, ch. 365, § 2; Laws, 2009, ch. 492, § 18, eff. 7/1/2010.