When the tax collector of any county or municipality shall discover anyone who has failed to pay privilege taxes due in any former year or years he shall make the proper collection for such year or years. The power to collect these past due taxes shall expire at the end of seven (7) years from the date when the right so to do first accrued.
Miss. Code Ann. § 27-17-468
Collection of privilege taxes due in former years; limitation
Known as the Local Privilege Tax Law
The act spans §§ 27–27 (55 sections).
Laws, 1985, ch. 425, § 10, eff from and after passage (approved March 26, 1985
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.