Mississippi § 27-9-3 - Definitions.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-9-3 — Definitions., with citation guidance and answers to common questions.
§ 27-9-3. Definitions.
When used in reference to the estate tax in this chapter: “Commission,” “State Tax Commission” or “department” means the Department of Revenue of the State of Mississippi. “Commissioner,” “Chairman of the State Tax Commission” or “chairman of the commission” means the Commissioner of Revenue of the Department of Revenue, or any agent appointed by law under him. “Executor” means the executor or administrator of the decedent, or, if there is no executor or administrator, any person who takes possession of any property of the decedent. “Person” means persons, corporations, associations, joint stock companies and business trusts. “Transfer” shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein described. “Decedent” shall include the testator, intestate, grantor, bargainor, vendor or donor. “Resident” means natural persons and includes for the purpose of determining liability for the tax imposed, any person domiciled in the State of Mississippi and any other person who maintains a permanent place of abode within the state and spends in the aggregate, more than six (6) months of the taxable year within the state. “Nonresident” shall apply to any natural person whose domicile is without the State of Mississippi or who maintains a place of abode without the state, and spends in the aggregate, more than six (6) months of the taxable year without the state.
Frequently Asked Questions About Mississippi § 27-9-3
What does Mississippi Code of 1972 Annotated § 27-9-3 cover?
Section 27-9-3 ("Definitions.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 27-9-3?
A common citation format is "Mississippi Code of 1972 Annotated § 27-9-3" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 27-9-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.