Mississippi Code — 27
Browse 2,375 sections in division 27 of the Mississippi code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 27-1-1. Bond; oath.
- § 27-1-3. Assessor may appoint deputies; oath of office; bond; appointment process.
- § 27-1-5. Duties and compensation.
- § 27-1-7. Assessor to be tax collector; bond; duties; effect of failure to qualify as tax collector.
- § 27-1-9. Office of assessor and tax collector; budget; finances.
- § 27-1-11. Tax collector as separate officer in certain counties; reconsolidation of offices.
- § 27-1-13. Tax collector as separate officer; election; bond; powers and duties.
- § 27-1-15. Method of operation where offices of assessor and tax collector are separated.
- § 27-1-17. May demand list of employees.
- § 27-1-19. To gather and record data; electronic filing and storage.
- § 27-1-21. Shall examine records.
- § 27-1-23. Authority to inspect property and demand data.
- § 27-1-25. To devote full time to office.
- § 27-1-27. Supervisors to provide office.
- § 27-1-29. Delivery of books and other documents to successors in office.
- § 27-1-31. Repealed.
- § 27-1-32. Additional funds for offices of sheriff, tax assessor, and tax collector in certain counties.
- § 27-1-33. Tax collection authority of sheriff limited.
- § 27-1-51. Mississippi Tax Collectors Education and Certification Program; levels of certification; reimbursement of certain expenses for attending certified collection school; salary supplement for attaining certain levels of certification.
- § 27-1-53. Education and Certification Board created; board to administer and conduct education and training programs and examinations and set minimum requirements for obtaining certification; composition of board.
- § 27-1-55. Frequency and location of certification courses.
- § 27-1-57. Board to conduct examination and certification program for collector of Revenue I and II certifications and administer program for Mississippi Collector of Revenue certification.
- § 27-1-59. Collector of Revenue I and Collector of Revenue II examinations; subjects covered in examinations.
- § 27-1-61. Frequency, location and design of examinations.
- § 27-1-63. Board to design curriculum for tax collector and assessor-tax collector certification candidates.
- § 27-1-65. Eligibility to apply for and take examinations.
- § 27-1-67. Certification as Collector of Revenue I, Collector of Revenue II or Mississippi Collector of Revenue; revocation of certificate; notice and hearing.
- § 27-1-69. Collection by Center for Governmental Training and Technology of
- § 27-3-1. Department of Revenue created; Commissioner of Revenue; term; qualifications; bond; removal from office.
- § 27-3-2. Name of proposed commissioner to be submitted to senate for advice and consent; chairman of State Tax Commission to serve as Commissioner of Revenue until person appointed by governor has been appointed and qualified.
- § 27-3-3. Commissioner of Revenue of Department of Revenue to be executive officer.
- § 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.
- § 27-3-9. Compensation of Commissioner of Revenue.
- § 27-3-11. Repealed.
- § 27-3-13. Employees.
- § 27-3-14. Repealed.
- § 27-3-15. Bonds of employees.
- § 27-3-17. Quarters and equipment for Department of Revenue.
- § 27-3-19. Official seal.
- § 27-3-21. Repealed.
- § 27-3-23. Audit of department.
- § 27-3-29. Repealed.
- § 27-3-31. Specific duties and powers.
- § 27-3-32. Repealed.
- § 27-3-33. Prosecutions, actions, proceedings, and suits; levy on compensation owing to delinquent taxpayer.
- § 27-3-35. Subpoena of witnesses.
- § 27-3-37. Negligent or defaulting official to be made party to suit.
- § 27-3-39. Investigations of property escaping taxation; additional assessments.
- § 27-3-41. Limitation.
- § 27-3-43. Certain land purchased by commissioner as successful bidder may be sold or retained in best interest of state.
- § 27-3-45. Settlements with State Treasurer’s reports to State Auditor of public accounts.
- § 27-3-47. Political subdivisions of state not chargeable with fees; fees not to be deducted from certain funds.
- § 27-3-49. Commissioner of Revenue to investigate taxation and make recommendations to legislature.
- § 27-3-51. Annual visits to each county of the state; information concerning realty transfers; requests for and verification of realty sales data.
- § 27-3-52. Counties to have certified appraisal personnel; continuing education; increases in compensation.
- § 27-3-53. Informational forms.
- § 27-3-55. Repealed.
- § 27-3-57. Deposit of funds; apportionment of collections; bonding.
- § 27-3-58. Department of Revenue authorized to retain portion of proceeds collected from tax levied under authority of local and private law.
- § 27-3-59. Assessors’ and collectors’ conferences.
- § 27-3-61. Filing, preservation and disposition of records; digital or electronic preservation; destruction of paper record after digital or electronic preservation.
- § 27-3-63. Audit of books outside of state to determine tax liability.
- § 27-3-65. Audit of books outside state to determine tax liability; designation of agents to make audit.
- § 27-3-67. State taxing agency to have access to confidential information of other state taxing agencies.
- § 27-3-69. Recovery of interest and penalties; apportionment.
- § 27-3-71. Transfer of other powers and duties.
- § 27-3-73. Secrecy of tax returns; release of certain information about individuals who are delinquent in payment of child support or under investigation for fraud or abuse of state or federal program.
- § 27-3-75. Repealed.
- § 27-3-77. Certain individual tax records exempt from public access requirement.
- § 27-3-79. Penalties for tax evasion; statute of limitations for tax evasion.
- § 27-3-80. Creation of task force to facilitate investigation and prosecution of drug trafficking kingpins regarding tax evasion and other crimes; reporting and determination of possible violations of law; employment of criminal investigator; confidentiality of information; definitions.
- § 27-3-81. Required payment of taxes, when liability exceeds certain sum, by wire transfer or other means making funds immediately available; penalty and interest.
- § 27-3-83. Regulation of manner and method of filing of tax returns and other tax documents and information submitted to Department of Revenue; electronic filing mandate for certain taxpayers; exception; alternative forms of signature; effect of electronic or paper reproduction of form or document; penalties for violations of regulations; signing document filed with department is swearing under oath that all information provided is true and correct; release of information to authorized individuals.
- § 27-4-1. Board of Tax Appeals; appointment, qualifications, terms of office, oath, bond, removal from office, and compensation of members.
- § 27-4-3. Powers, duties and jurisdiction of the Board of Tax Appeals.
- § 27-4-5. Executive director of the Board of Tax Appeals; qualifications, powers, duties and responsibilities; removal from office.
- § 27-4-7. Board of Tax Appeals seal.
- § 27-4-9. Meetings; quorum.
- § 27-5-1-27-5-21. Repealed.
- § 27-5-22. Repealed.
- § 27-5-23-27-5-35. Repealed.
- § 27-5-71. Definition of inspection station.
- § 27-5-73. Construction of inspection stations.
- § 27-5-75. Duties of employees; uniforms; bearing of arms; mandatory retirement.
- § 27-5-77. Penalties.
- § 27-5-101. Apportionment of tax by the State Tax Commission.
- § 27-5-101. Apportionment of tax by the State Tax Commission.
- § 27-5-103. Municipal Aid Fund.
- § 27-5-105. Repealed.
- § 27-5-151. Purpose.
- § 27-5-153. Abolition of Office of Motor Vehicle Comptroller; transfer of functions to State Tax Commission.
- § 27-5-155. Assumption of contracts and liabilities; transfer of funds, assets, records, equipment and the like.
- § 27-5-157. Preferential status of employees terminated due to consolidation.
- § 27-5-159. Maintenance of books, records and accounts by persons liable for taxes; inspection by commission.
- § 27-7-1. Citation of article.
- § 27-7-3. Definitions.
- § 27-7-5. Imposition of the tax.
- § 27-7-7. Tax a debt.
- § 27-7-9. Gain or loss on disposition of property.
- § 27-7-11. Inventories.
- § 27-7-13. Net income defined.
- § 27-7-15. Gross income defined.
- § 27-7-16. Gross income; treatment of employees’ pension trusts, tax-sheltered annuities, deferred compensation plans, self-employed retirement plans, and individual retirement accounts or retirement bonds.
- § 27-7-17. Deductions allowed.
- § 27-7-18. Adjustments to gross income; alimony payments; unreimbursed moving expenses; payments for medical insurance by self-employed individuals; contributions to MACS program account; unreimbursed expenses related to donation of organ by living donor.
- § 27-7-19. Items not deductible.
- § 27-7-20. Casualty losses of individuals.
- § 27-7-21. Exemptions allowed.
- § 27-7-22. Tax credits for qualified businesses.
- § 27-7-22. 1.
- § 27-7-22. 3.
- § 27-7-22. 3.
- § 27-7-22. 3.
- § 27-7-22. 5.
- § 27-7-22. 7.
- § 27-7-22. 9.
- § 27-7-22. 11.
- § 27-7-22. 13.
- § 27-7-22. 15.
- § 27-7-22. 16.
- § 27-7-22. 17.
- § 27-7-22. 18.
- § 27-7-22. 19.
- § 27-7-22. 20.
- § 27-7-22. 21.
- § 27-7-22. 22.
- § 27-7-22. 23.
- § 27-7-22. 24.
- § 27-7-22. 25.
- § 27-7-22. 26. Mississippi Development Authority to report annually on the impact of the income tax credit granted in § 27-7-22.25 [Repealed effective July 1, 2022]
- § 27-7-22. 27.
- § 27-7-22. 28.
- § 27-7-22. 29.
- § 27-7-22. 30.
- § 27-7-22. 31.
- § 27-7-22. 32.
- § 27-7-22. 32.
- § 27-7-22. 33.
- § 27-7-22. 34.
- § 27-7-22. 35.
- § 27-7-22. 36.
- § 27-7-22. 37.
- § 27-7-22. 38.
- § 27-7-22. 39.
- § 27-7-22. 40.
- § 27-7-22. 41.
- § 27-7-23. Net income of nonresident and foreign taxpayers.
- § 27-7-24. Allocation and apportionment of income of financial institution with taxable activities within and without state.
- § 27-7-24. 1.
- § 27-7-24. 3.
- § 27-7-24. 5.
- § 27-7-24. 7.
- § 27-7-24. 8.
- § 27-7-24. 9.
- § 27-7-25. Partnerships.
- § 27-7-27. Estates and trusts.
- § 27-7-29. Organizations exempt from taxation; taxation of business income unrelated to tax exempt purposes of certain organizations.
- § 27-7-30. Qualified business or industry exempt from taxation on income arising from certain projects developed under Mississippi Major Impact Act; requirements; reduction of amount of exemption.
- § 27-7-31. Returns of income tax; individual returns.
- § 27-7-33. Partnership returns; taxable year.
- § 27-7-35. Fiduciary returns; taxable year; excess income carryover.
- § 27-7-37. Corporate returns.
- § 27-7-39. Information at source.
- § 27-7-41. Time and place for filing returns.
- § 27-7-43. Returns for period less than twelve months.
- § 27-7-45. Time for payment of tax or child support; effect of state officer’s or employee’s failure to pay; payment by check; manner of payment by corporation subject to LIFO recapture.
- § 27-7-47. Free online income tax preparation and filing services for certain taxpayers.
- § 27-7-49. Examination of returns.
- § 27-7-50. Extension of time to file return.
- § 27-7-51. Additional taxes or refunds.
- § 27-7-53. Delinquent taxes; failure to file return.
- § 27-7-55. Collection of tax; enrolling judgment.
- § 27-7-57. Warrant for collection of tax.
- § 27-7-59. Jeopardy assessment and warrant.
- § 27-7-61. Execution by sheriff or special agent; fees; disposition of property.
- § 27-7-63. Commissioner may bid at sales.
- § 27-7-65. Alias executions.
- § 27-7-67. Sheriff and special agent not personally liable.
- § 27-7-69. Tax upon settlement of fiduciary’s account.
- § 27-7-75. Receipts for taxes.
- § 27-7-77. Credit for income taxes paid.
- § 27-7-79. Administration of article.
- § 27-7-81. Regulatory authority.
- § 27-7-83. Confidentiality of reports and returns; release of certain information under certain circumstances.
- § 27-7-85. Community property not recognized.
- § 27-7-87. Penalties.
- § 27-7-88. Contribution to Mississippi Burn Care Fund from state income tax refund; additional contribution at time of filing tax return authorized.
- § 27-7-89. Contribution to Mississippi Educational Trust Fund from state income tax refund.
- § 27-7-90. Contribution to Mississippi Commission for Volunteer Service Fund from state income tax refund.
- § 27-7-91. Designation of contributions to Mississippi Wildlife Heritage Fund on income tax returns.
- § 27-7-93. Transfer to Wildlife Heritage Fund of contributions designated on tax returns; expenditures.
- § 27-7-93. 1.
- § 27-7-94. Contribution to Mississippi Military Family Relief Fund from state income tax refund.
- § 27-7-95. Limitations on allowances of losses from sales or exchanges of capital assets.
- § 27-7-97. Capital loss carrybacks and carryovers.
- § 27-7-99. “Capital asset” defined.
- § 27-7-101. Other definitions relating to capital gains and losses.
- § 27-7-103. Applicability of provisions of Internal Revenue Code relating to capital losses.
- § 27-7-105. Penalty on underpayment of taxes attributable to fraud.
- § 27-7-107. Repealed.
- § 27-7-201. Short title.
- § 27-7-203. Legislative purpose.
- § 27-7-207. Credit against tax imposed by this chapter equal to 25% of qualified contribution to endowed fund at qualified community foundation subject to certain requirements.
- § 27-7-209. Allocation of authorized tax credits; maintenance of records that determine priority for awarding tax credits.
- § 27-7-211. Development of forms, procedures for review and approval of applications for tax credits, and issuance of tax credits; establishment of reporting and monitoring requirements; monitoring and annual certification of approved tax credits.
- § 27-7-213. Tax credits are non-transferable; process for allocation of available tax credits if less than requested; periodic reporting of impact of tax credits.
- § 27-7-301. Citation of article.
- § 27-7-303. Definitions.
- § 27-7-305. Withholding of tax; leased employees.
- § 27-7-307. Employer and certain persons owning stock of corporations or interest in limited liability companies with thirty-five or less owners liable for amounts required to be withheld; liability is derivative of the corporation or limited liability company.
- § 27-7-308. Withholding by seller on gross proceeds realized by nonresident seller of real property; refund of excess withholding; filing of federal information returns with Department of Revenue.
- § 27-7-309. Employer’s return and payment of taxes withheld.
- § 27-7-311. Annual withholding statement.
- § 27-7-312. Certain withholding tax revenue to be deposited in Mississippi Advantage Jobs Incentive Payment Fund.
- § 27-7-313. Refund to taxpayer.
- § 27-7-315. Procedure where refund not made within six months; interest.
- § 27-7-317. Refunds to employer for overpayment.
- § 27-7-319. Declaration of estimated tax.
- § 27-7-321. Repealed.
- § 27-7-323. Amendment of declaration.
- § 27-7-325. Joint declaration; husband and wife.
- § 27-7-327. Underestimate of tax.
- § 27-7-329. Payment of estimated tax.
- § 27-7-331. Withholding tables; rules, regulations and forms.
- § 27-7-333. Employer’s withholding account number.
- § 27-7-335. Employee required to furnish exemption certificate to employer.
- § 27-7-337. Method of payment.
- § 27-7-339. Withholding state income taxes of federal employees by federal agencies.
- § 27-7-341. Administration.
- § 27-7-343. Regulatory authority.
- § 27-7-345. Civil penalties for failure to file return or deficiency in payment of tax.
- § 27-7-347. Criminal penalties.
- § 27-7-349. Article 3 supplemental to Article 1.
- § 27-7-501. Declaration of purpose.
- § 27-7-503. Definitions.
- § 27-7-505. Remedy to be in addition to others available.
- § 27-7-507. Submission of debts by claimant agencies.
- § 27-7-509. Procedural requirements; fee.
- § 27-7-511. Hearing upon written application.
- § 27-7-513. Finalization of setoff; notice; refund.
- § 27-7-515. Forms; rules and regulations; agreements with other states.
- § 27-7-517. Furnishing information to claimant agency; confidentiality.
- § 27-7-519. Refund deemed granted upon exercise of setoff; return of monies improperly received by claimant agency.
- § 27-7-601. Definitions.
- § 27-7-603. Taxpayers past due taxes; State income tax refunds to be offset to federal government; Federal income tax refunds to be offset to Mississippi State Tax Commission; procedure.
- § 27-7-701. Definitions.
- § 27-7-703. Provision of additional remedy.
- § 27-7-705. Submission by claimant agency.
- § 27-7-707. Transfer of funds to claimant agency; notice to debtor.
- § 27-7-709. Hearings and appeals.
- § 27-7-711. Finalization of setoff; notice.
- § 27-7-713. Disclosure of information; confidentiality.
- § 27-7-801. Short title.
- § 27-7-803. Legislative purpose.
- § 27-7-805. Definitions.
- § 27-7-807. Remedy to be in addition to others available.
- § 27-7-809. Applicability of article.
- § 27-7-811. Notice to debtor; hearing upon written request; appeals.
- § 27-7-813. Notice to department by claimant government; identification of debtor; determination of debtor's qualification for refund; notice to debtor of setoff.
- § 27-7-815. Priority of multiple claims.
- § 27-7-817. Collection assistance fee.
- § 27-7-819. Transmittal of net proceeds collected to be accompanied by accounting of setoffs; credit of debtor's obligation with net proceeds collected.
- § 27-7-821. Exchange of information necessary to effectuate article; confidentiality of information.
- § 27-7-823. Promulgation of rules and regulations by department and local governments to implement and administer article.
- § 27-7-901. Tax levied.
- § 27-7-903. Tax levied on certain amounts paid to patrons by gaming establishments not licensed under Mississippi Gaming Control Act.
- § 27-7-1001. Definitions.
- § 27-7-1003. Catastrophe savings accounts excluded from taxable gross income; limitations on total amount of contributions to catastrophe savings accounts.
- § 27-7-1005. Distributions from catastrophe savings accounts.
- § 27-7-1007. Commissioner of Revenue to promulgate rules and regulations to implement and administer this article.
- § 27-7-1101. Definitions.
- § 27-7-1103. Duties of account holders; contribution to first-time home buyer savings accounts excluded from gross income; limitations on amount of contributions; penalty for withdrawal of monies for purpose other than payment of eligible costs; financial institution obligations regarding accounts.
- § 27-8-1. Title of chapter.
- § 27-8-3. Definitions.
- § 27-8-5. Uniformity with other states’ statutes.
- § 27-8-7. Exemption from Chapter 7 income tax; calculation of shareholders’ gross income.
- § 27-8-9. Character of items received by corporation but accounted for by shareholder.
- § 27-8-11. Stock basis; adjustments; differences for resident or nonresident shareholders; gifts of stock.
- § 27-8-13. Carryforwards and carrybacks; accounting for losses and deductions.
- § 27-8-15. Apportionment of income to shareholder for periods of state residency and nonresidency within same year.
- § 27-8-17. Treatment of stock or money distributions to resident shareholders.
- § 27-8-19. Filing of corporate income tax return; when required; information required; composite returns; agreement or payment as to nonresident shareholders.
- § 27-8-21. Credit for income tax paid by shareholder to another state.
- § 27-9-1. Citation of chapter.
- § 27-9-3. Definitions.
- § 27-9-5. Tax levy.
- § 27-9-5. Tax levy.
- § 27-9-5. Tax levy.
- § 27-9-5. Tax levy.
- § 27-9-5. Tax levy.
- § 27-9-7. The gross estate; alternate method of valuation.
- § 27-9-7. The gross estate; alternate method of valuation.
- § 27-9-8. Valuation of farm and closely held business property.
- § 27-9-9. Determination of net estate of resident decedent.
- § 27-9-9. Determination of net estate of resident decedent.
- § 27-9-10. Deduction of value of qualified terminable interest property from gross estate in determining net estate; limitation to resident.
- § 27-9-11. Specific exemption as to estate of resident decedent.
- § 27-9-13. When intangibles of nonresident are exempt.
- § 27-9-15. Determination of net estate of nonresident decedent.
- § 27-9-15. Determination of net estate of nonresident decedent.