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Mississippi Statutes, Title 27

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Mississippi/Statutes

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Title 27, Taxation and Finance

57 chapters · 2,101 sections in this title.

All chapters in Title 272,101 Ch 19, Motor Vehicle Privilege and Excise Taxes512 Ch 7, Income Tax and Withholding186 Ch 35, Ad Valorem Taxes—Assessment126 Ch 107, Disaster Relief73 Ch 65, Sales Tax69 Ch 31, Ad Valorem Taxes—General Exemptions62 Ch 15, Statewide Privilege Taxes60 Ch 55, Gasoline and Motor Fuel Taxes60 Ch 104, State Fiscal Affairs56 Ch 105, Depositories56 Ch 41, Ad Valorem Taxes—Collection52 Ch 25, Severance Taxes49 Ch 115, Alyce G. Clarke Mississippi Lottery Law46 Ch 71, Alcoholic Beverage Taxes42

40 sections·Filtered byTitle 27✕Ch 3✕

Miss. Code Ann. § 27-3-1 Department of Revenue created; Commissioner of Revenue; term; qualifications; bond; removal from office
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(1) There is hereby created a Department of Revenue, the head of which shall be the Commissioner of Revenue, who shall be appointed by the Governor, with the advice and consent of the Senate. Each term of office of the Commissioner of Revenue shall be for six (6) years, or until …
Miss. Code Ann. § 27-3-13 Employees
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The Commissioner of Revenue is empowered to employ such accountants, appraisers, information systems programmers, information systems technicians, information systems managers, clerical help, stenographers, and such other assistants and/or attorneys as he may deem necessary to th…
Miss. Code Ann. § 27-3-15 Bonds of employees
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The Commissioner of Revenue may require such of his employees as authorized by this chapter to execute bonds in some surety company authorized to do business in the State of Mississippi in such sum as it may order not to exceed for any one (1) employee the sum of Twenty-five Thou…
Miss. Code Ann. § 27-3-17 Quarters and equipment for Department of Revenue
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It is the duty of the Department of Finance and Administration to provide suitable and adequate quarters and equipment for the Department of Revenue, for its office force and for filing its records, books, papers and assessment rolls.

Miss. Code Ann. § 27-3-19 Official seal

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(1) The Department of Revenue shall have a seal which shall be in the form of a circle with the image of an eagle in the center and around the margin the words: “Commissioner, Mississippi Department of Revenue,” and under the image of the eagle the word: “Official.” The seal, in …

Miss. Code Ann. § 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

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(1) No person appointed by the Governor as Commissioner of Revenue under the terms of Section 27-3-1 shall be eligible to take office unless his name shall have been submitted to the Mississippi Senate for its advice and consent at least thirty (30) days prior to the scheduled ad…

Miss. Code Ann. § 27-3-23 Audit of department

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The Commissioner of Revenue may forthwith have prepared a complete audit and survey of the books, records, accounts, operations and affairs of the Department of Revenue to the end of obtaining a comprehensive outline of the conditions thereof, and of securing a more economical ad…

Miss. Code Ann. § 27-3-3 Commissioner of Revenue of Department of Revenue to be executive officer

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The Commissioner of Revenue of the Department of Revenue shall be the executive officer of the Department of Revenue. He shall have the power and authority to perform all duties and powers prescribed by the laws of this state to be performed by the Chairman of the State Tax Commi…

Miss. Code Ann. § 27-3-31 Specific duties and powers

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(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 c…

Miss. Code Ann. § 27-3-33 Prosecutions, actions, proceedings, and suits; levy on compensation owing to delinquent taxpayer

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(1) The Commissioner of Revenue shall have the power, authority and duty to direct that proceedings, actions and prosecutions be instituted to enforce the laws relating to the penalties, liabilities, and punishment of all persons, officers or agents or corporations, or others req…

Miss. Code Ann. § 27-3-35 Subpoena of witnesses

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In all cases of valuation or ownership of property which has escaped taxation, the Commissioner of Revenue may have subpoenaed witnesses to testify before any board of supervisors, board of mayor and aldermen, or other municipal governing authority, or before the commissioner him…

Miss. Code Ann. § 27-3-37 Negligent or defaulting official to be made party to suit

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In all suits against delinquent taxpayers under the provisions of Section 27-3-33 or Section 27-3-39, the officer charged with the duty of collecting the tax shall be made a party; and if it shall appear that the failure of the taxpayer to properly pay his taxes was caused by any…

Miss. Code Ann. § 27-3-39 Investigations of property escaping taxation; additional assessments

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The Commissioner of Revenue shall investigate and ascertain what property, if any, is escaping taxation or assessment. After the first day of February should the Commissioner of Revenue discover that any person, corporation, property, business, occupation or calling has escaped t…

Miss. Code Ann. § 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

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(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 St…

Miss. Code Ann. § 27-3-41 Limitation

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The power of the Commissioner of Revenue to institute proceedings for the assessment of property which has escaped taxation by reason of not being assessed shall expire at the end of seven (7) years from the date when his right so to do first accrued, and it shall bring all suits…

Miss. Code Ann. § 27-3-43 Certain land purchased by commissioner as successful bidder may be sold or retained in best interest of state

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When land is purchased by the Commissioner of Revenue as the successful bidder in accordance with Section 27-7-63, 27-13-37 or 27-65-65, the Commissioner of Revenue may then sell the state’s interest in the land at a public or private sale to the best interest of the state. If af…

Miss. Code Ann. § 27-3-45 Settlements with State Treasurer’s reports to State Auditor of public accounts

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The Department of Revenue shall settle with the State Treasurer, and pay over daily to the State Treasurer all monies collected by it each day; and it shall make a report to the State Auditor at the end of the fiscal year, giving a full account of all collections by it under the …

Miss. Code Ann. § 27-3-47 Political subdivisions of state not chargeable with fees; fees not to be deducted from certain funds

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No county, municipality, drainage district, levee board, or other administrative body, shall be chargeable with any fees or expenses on account of any investigation, demand or suit made or instituted by the Commissioner of Revenue; nor shall any fees or commissions be deducted or…

Miss. Code Ann. § 27-3-49 Commissioner of Revenue to investigate taxation and make recommendations to legislature

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The Commissioner of Revenue shall investigate all matters of taxation and recommend to the Legislature, at each regular session, such changes and alterations in the tax laws of the state as in his judgment he may deem best to bring about a more perfect, equitable, adequate, just …

Miss. Code Ann. § 27-3-51 Annual visits to each county of the state; information concerning realty transfers; requests for and verification of realty sales data; salary increases for Department of Revenue appraisers receiving certain certifications

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(1) In order that the Commissioner of Revenue may be familiar with the character and values of the several classes of property within each of the several counties of the state and of the economic conditions therein, and throughout the state, the Commissioner of Revenue, or his de…

Miss. Code Ann. § 27-3-52 Counties to have certified appraisal personnel; continuing education; increases in compensation

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(1) The Department of Revenue shall promulgate rules and regulations setting forth the minimum requirements for which tax assessors and/or their deputy assessors or assistants, appropriate state employees, employees of planning and development districts or other persons may attai…

Miss. Code Ann. § 27-3-53 Informational forms

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(a) The Department of Revenue shall prepare and furnish forms for obtaining the information hereinafter provided for, whenever they may deem it necessary:(a) Amount of fire insurance carried on all buildings and on personal property of every description.(b) All individuals, firms…

Miss. Code Ann. § 27-3-57 Deposit of funds; apportionment of collections; bonding

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All funds collected by the Commissioner of Revenue and by the Department of Revenue under the provisions of any law are designated as public funds of the State of Mississippi. All such funds shall be deposited in the State Treasury on the same day in which the funds are collected…

Miss. Code Ann. § 27-3-58 Department of Revenue authorized to retain portion of proceeds collected from tax levied under authority of local and private law

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For any tax levied and collected under the authority of a local and private law of the State of Mississippi, and collected and paid to the Department of Revenue in the same or similar manner that state sales taxes are collected and paid, the Department of Revenue may retain three…

Miss. Code Ann. § 27-3-59 Assessors’ and collectors’ conferences

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It shall be the duty of the Department of Revenue to call an annual conference of the county tax assessors and collectors. The meeting shall be held within the State of Mississippi for the purpose of giving systematic instruction in finding, listing and for the fair and just valu…

Miss. Code Ann. § 27-3-61 Filing, preservation and disposition of records; digital or electronic preservation; destruction of paper record after digital or electronic preservation

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(1) The Department of Revenue and the Commissioner of Revenue shall file and preserve for the time specified by this section, and as required by any other laws of this state, complete and full records of their official acts with respect to the laws which the Department of Revenue…

Miss. Code Ann. § 27-3-63 Audit of books outside of state to determine tax liability

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When, in the judgment of the Department of Revenue, an audit, examination or inspection of the books, records, invoices, papers, memoranda or other data appears to be required or necessary to determine the assessment of a tax, or to establish a tax liability, or to verify a payme…

Miss. Code Ann. § 27-3-65 Audit of books outside state to determine tax liability; designation of agents to make audit

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When the Department of Revenue in the course of directly administering any of the tax laws enumerated in Section 27-3-63 shall elect to audit, examine or inspect the books, records, papers, invoices, memoranda or other data of a taxpayer at his principal place of business outside…

Miss. Code Ann. § 27-3-67 State taxing agency to have access to confidential information of other state taxing agencies

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(1) Any agency, instrumentality or department of the State of Mississippi, which is charged by law with the collection of any taxes or fees whatsoever, shall be entitled, under the conditions hereinafter set forth, to have access to and obtain information from the books and recor…

Miss. Code Ann. § 27-3-69 Recovery of interest and penalties; apportionment

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All penalties or interest and all penalties and interest imposed or authorized to be imposed by any state law or municipal ordinance, accrued or which may accrue hereafter, shall be recoverable by the officer authorized to sue for or collect the tax in respect to which said penal…

Miss. Code Ann. § 27-3-71 Transfer of other powers and duties

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(1) Any other duties and powers heretofore vested in the office of the State Tax Collector not specifically transferred to the State Tax Commission or specifically repealed by Chapter 588, Laws of 1962, are transferred to and vested in the State Tax Commission, and any and all fe…

Miss. Code Ann. § 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

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(1) Except in accordance with proper judicial order or as otherwise provided in this section or as authorized in Section 27-4-3, it shall be unlawful for the Commissioner of Revenue, or any deputy, agent, clerk or other officer or employee of the Department of Revenue, to divulge…

Miss. Code Ann. § 27-3-77 Certain individual tax records exempt from public access requirement

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Records in the possession of a public body, as defined by paragraph (a) of Section 25-61-3 which would disclose information about a person’s individual tax payment or status, shall be exempt from the provisions of the Mississippi Public Records Act of 1983.

Miss. Code Ann. § 27-3-79 Penalties for tax evasion; statute of limitations for tax evasion

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(1) The State Tax Commission shall develop and implement a tax amnesty program in accordance with the provisions of this section. The program shall begin on September 1, 2004, and end on December 31, 2004. The program shall apply to all taxes that are required to be collected by …

Miss. Code Ann. § 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

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(1) The Attorney General, the Department of Revenue, the Department of Public Safety and the Bureau of Narcotics shall create a task force to facilitate the transfer of information from law enforcement agencies to the Attorney General indicating that an individual is a drug traff…

Miss. Code Ann. § 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

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The Department of Revenue may require, consistent with the cash management policies of the State Treasurer, that any person owing Twenty Thousand Dollars ($20,000.00) or more in connection with any return, report or other document to be filed with the Department of Revenue shall …

Miss. Code Ann. § 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

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(1) The Commissioner of Revenue may specify by rule or regulation the manner and method, either manually or electronically, by which tax returns, supporting schedules, information returns, applications for permits, licenses or titles, powers of attorney, review board appeal petit…

Miss. Code Ann. § 27-3-85 Mississippi COVID-19 Relief Payment Fund created; definitions; source and use of monies; establishment of program to provide payment to eligible taxpayers

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(1) As used in this section, the following words and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise:(a) “COVID-19” means the Coronavirus Disease 2019.(b) “Department” means the Mississippi Department of Revenue.(c) “Eligibl…

Miss. Code Ann. § 27-3-87 Employment of qualified accountant by incentive program applicant or participant to perform third-party audit verification or review of information submitted by applicant or participant in lieu of audit, verification or review by department

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(1) For any incentive program for which the Department of Revenue audits, verifies or otherwise reviews information submitted by an applicant, program participant or other entity for the purposes of the incentive program and eligibility for any incentive under the program, the ap…

Miss. Code Ann. § 27-3-9 Compensation of Commissioner of Revenue

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The Commissioner of Revenue shall receive an annual salary fixed by the State Personnel Board. The actual traveling expenses of the commissioners and of the employees of the Department of Revenue incurred in the performance of their official duties shall be allowed, and such sala…