Except as provided in Section 27-10-17 and, unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. If the decedent’s will directs a method of apportionment of tax different from the method described in this chapter, the method described in the will controls.
Miss. Code Ann. § 27-10-7
Apportionment
Known as the Uniform Estate Tax Apportionment Act
The act spans §§ 27-10-1–27-10-9 (13 sections).
Applied in 4 court decisions — leading case 63 So. 3d 468 - ESTATE OF McLEMORE v. McLemore (2011)
Most recently applied in 63 So. 3d 468 - ESTATE OF McLEMORE v. McLemore (March 2011)
Laws, 1994, ch. 348, § 2, eff from and after January 1, 1995.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.