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 27-3-4 - Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue

(1)
Except for the duties and powers devolved upon the Board of Tax Appeals by Section
27-4-3
, the Commissioner of Revenue acting through the Department of Revenue shall on and after July 1, 2010, exercise those powers, duties and functions heretofore vested in the Mississippi State Tax Commission, the State Tax Commission, the Tax Commission, the Commissioner of Revenue, the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission and/or the Chairman of the Tax Commission.
(2)
Except for those minutes, orders and records of the three-member State Tax Commission which are in the possession of the Secretary of the State Tax Commission and any other property which is transferred from the State Tax Commission to the Board of Tax Appeals, all files, documents, records, property, tangible and intangible, data and funds belonging to and/or in the possession of the State Tax Commission immediately prior to July 1, 2010 shall pass to the Department of Revenue on July 1, 2010, without the need of the execution of any documents. In regard to such files, documents, records, property, data and funds, the creation of the Department of Revenue on July 1, 2010, shall be treated as only a change in the name of the entity owning or possessing such files, documents, records, property, data and funds from that of the State Tax Commission to the Commissioner of Revenue of the Department of Revenue with ownership, possession and custody remaining in the same entity.
(3)
In regard to any action taken by the Chairman of the State Tax Commission and/or by the State Tax Commission prior to July 1, 2010, the creation of the Department of Revenue and the transfer of powers, duties and functions to the Commissioner of Revenue of the Department of Revenue from the Chairman of the State Tax Commission and from the State Tax Commission as set out in subsection (1) of this section shall be treated as only a change in the name of the entity taking such action from the Chairman of the State Tax Commission to the Commissioner of Revenue of the Department of Revenue or from the State Tax Commission to the Department of Revenue, and the Commissioner of Revenue acting through the Department of Revenue shall succeed to any right, duty or obligation as the result of such action and shall be treated as the same entity that took such action without the execution and/or filing of any document. Any action taken by the Commissioner of Revenue, including those taken by and through the Department of Revenue, after July 1, 2010, in regard to any interest, right, duty or obligation arising from the actions of the Chairman of the State Tax Commission and/or the State Tax Commission prior to July 1, 2010, shall be taken in the name of the Commissioner of Revenue of the Department of Revenue or in the name of the Department of Revenue and be treated as an action by the official or entity which originally took the action that gave rise to such interest, right, duty or obligation, including, but not limited to, any interest, right or obligation arising from the execution or performance of a contract or agreement, the issuance of a tax assessment, the issuance of a tax lien, the issuance and execution of a distress warrant and the issuance of a notice to extend the time period for issuing a tax assessment.
(4)
In regard to the promulgation and adoption of any rule or regulation by the State Tax Commission and/or the Chairman of the State Tax Commission prior to July 1, 2010, the creation of the Department of Revenue and the transfer of powers, duties and functions to the Commissioner of Revenue of the Department of Revenue from the State Tax Commission and Chairman of the State Tax Commission as set out in subsection (1) of this section shall be treated as only a change in the name of the official or agency that adopted and promulgated such rules and regulations from the Chairman of the State Tax Commission or the State Tax Commission to the Commissioner of Revenue of the Department of Revenue, and after July 1, 2010, the Commissioner of Revenue of the Department of Revenue is authorized and empowered to enforce such rules or regulations as the official or agency that originally adopted and promulgated such rules and regulations without having to readopt or re-promulgate such rules and regulations. In such rules and regulations, after July 1, 2010, any reference to Mississippi State Tax Commission, the State Tax Commission, the Tax Commission and/or commission shall mean Department of Revenue and any reference to the Commissioner of Revenue, the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission, the Chairman of the Tax Commission and/or chairman shall mean Commissioner of Revenue of the Department of Revenue.
(5)
The terms "Mississippi State Tax Commission," "State Tax Commission," "Tax Commission" and "commission" appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue, and, more particularly, such words or terms shall mean the Department of Revenue whenever they appear in Sections
7-5-25
,
7-7-49
,
9-21-51
,
11-51-77
,
13-3-157
,
13-3-169
,
17-17-53
,
17-17-219
,
17-17-327
,
17-17-415
,
17-17-423
,
19-2-11
,
19-5-357
,
19-9-151
,
21-29-229
,
21-29-233
,
21-33-3
,
21-33-5
,
21-33-9
,
21-33-13
,
21-33-43
,
21-33-45
,
21-33-47
,
21-33-205
,
21-33-207
,
21-33-209
,
21-45-21
,
25-1-73
,
25-1-87
,
25-3-1
,
25-3-3
,
25-3-15
,
25-15-9
,
25-17-9
,
25-53-151
,
25-55-15
,
25-58-21
,
25-60-1
,
25-65-5
,
25-65-7
,
27-5-101
,
27-5-103
,
27-5-155
,
27-5-159
,
27-7-901
,
27-7-903
,
27-8-19
,
27-17-423
,
27-19-11
,
27-19-27
,
27-19-31
,
27-19-39
,
27-19-40
,
27-19-41
,
27-21-7
,
27-21-19
,
27-31-1
,
27-31-31
,
27-31-37
,
27-31-38
,
27-31-87
,
27-31-101
,
27-31-107
,
27-31-109
,
27-31-113
,
27-35-15
,
27-35-17
,
27-35-19
,
27-35-23
,
27-35-25
,
27-35-35
,
27-35-50
,
27-35-55
,
27-35-75
,
27-35-77
,
27-35-81
,
27-35-97
,
27-35-111
,
27-35-119
,
27-35-123
,
27-35-127
,
27-35-131
,
27-35-133
,
27-35-135
,
27-35-141
,
27-35-143
,
27-35-145
,
27-35-147
,
27-35-165
,
27-35-167
,
27-35-301
,
27-35-303
,
27-35-305
,
27-35-307
,
27-35-310
,
27-35-313
,
27-35-321
,
27-35-327
,
27-35-337
,
27-35-509
,
27-35-511
,
27-35-513
,
27-35-515
,
27-35-519
,
27-35-525
,
27-35-527
,
27-35-531
,
27-37-19
,
27-37-21
,
27-37-23
,
27-37-27
,
27-37-29
,
27-37-31
,
27-37-301
,
27-37-303
,
27-38-5
,
27-38-7
,
27-39-317
,
27-39-319
,
27-39-325
,
27-39-329
,
27-41-21
,
27-41-37
,
27-41-101
,
27-45-21
,
27-51-13
,
27-51-15
,
27-51-17
,
27-51-21
,
27-71-501
,
27-71-503
,
27-71-507
,
27-73-9
,
27-75-16
,
27-103-209
,
27-103-211
,
27-104-13
,
27-104-17
,
27-107-75
,
27-107-95
,
27-107-115
,
27-107-135
,
27-107-157
,
27-107-205
,
27-107-321
,
29-1-125
,
29-1-127
,
29-1-129
,
29-5-77
,
31-1-1
,
31-3-21
,
31-17-3
,
31-19-29
,
31-25-27
,
31-25-28
,
31-31-11
,
37-7-301
,
37-107-3
,
41-3-16
,
41-29-177
,
41-29-181
,
43-1-23
,
43-13-121
,
43-13-145
,
43-13-303
,
43-19-46
,
45-3-21
,
45-11-5
,
49-7-251
,
49-7-255
,
49-15-36
,
49-15-64
,
49-15-201
,
49-15-205
,
49-17-65
,
49-17-67
,
49-17-69
,
49-17-70
,
49-17-83
,
49-17-87
,
49-17-407
,
49-31-5
,
51-15-129
,
57-1-257
,
57-1-363
,
57-4-13
,
57-10-409
,
57-10-411
,
57-10-413
,
57-13-23
,
57-26-3
,
57-28-3
,
57-30-3
,
57-39-205
,
57-43-11
,
57-61-15
,
57-62-3
,
57-62-9
,
57-62-11
,
57-62-13
,
57-62-15
,
57-67-17
,
57-73-21
,
57-73-23
,
57-73-25
,
57-73-27
,
57-75-17
,
57-80-9
,
57-89-7
,
57-91-9
,
57-99-3
,
57-99-7
,
57-99-9
,
57-101-1
,
57-101-3
,
57-105-1
,
61-15-1
,
61-15-7
,
61-15-9
,
61-15-13
,
63-2-5
,
63-5-34
,
63-5-39
,
63-7-61
,
63-7-87
,
63-7-311
,
63-11-51
,
63-11-53
,
63-17-76
,
63-23-7
,
63-25-9
,
65-1-46
,
65-26-23
,
65-26-17
,
65-26-19
,
65-39-35
,
67-9-1
,
69-9-13
,
69-10-13
,
69-29-1
,
69-44-11
,
69-48-13
,
71-5-359
,
71-5-389
,
71-11-3
,
75-24-209
,
75-57-119
,
75-79-7
,
75-85-9
,
77-3-87
,
77-7-47
,
77-9-483
,
77-9-493
,
77-11-201
,
79-4-14.22
,
79-4-15.32
,
79-11-351
,
79-15-125
,
79-16-23
,
83-1-13
,
83-1-27
,
83-1-29
,
83-1-31
,
83-1-37
,
83-1-39
,
83-5-215
,
83-31-45
,
83-34-39
,
83-47-9
,
83-49-45
,
91-7-283
,
93-11-153
,
97-3-111
,
97-17-4
,
97-32-5
,
97-33-73
,
97-43-11
,
99-27-39
and
99-27-41
.
(6)
The terms "Chairman of the Mississippi State Tax Commission," "Chairman of the State Tax Commission," "Chairman of the Tax Commission" and "chairman" appearing in the laws of this state in connection with the performance of the duties and functions by the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission or the Chairman of the Tax Commission shall mean the Commissioner of Revenue of the Department of Revenue, and, more particularly, such words or terms shall mean the Commissioner of Revenue of the Department of Revenue whenever they appear in Sections
7-5-25
,
13-3-157
,
13-3-169
,
21-33-205
,
21-33-207
,
21-33-209
,
25-53-151
,
25-60-1
,
27-31-31
,
27-41-69
,
27-75-16
,
31-17-3
,
31-19-29
,
57-62-9
,
57-73-21
,
65-1-46
and
75-57-2
.
Laws, 2009, ch. 492, § 6, eff. 7/1/2010.