The Department of Revenue, hereinafter called the “commission” or the “State Tax Commission,” is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article. As used in this article, the term “commissioner,” “Chairman of the State Tax Commission” or “chairman” means the Commissioner of Revenue of the Department of Revenue.
Miss. Code Ann. § 27-19-1
Administration of article
Applied in 4 court decisions — leading case 768 So. 2d 870 - Thomas Truck Lease, Inc. v. Lee County (2000)
Most recently applied in 768 So. 2d 870 - Thomas Truck Lease, Inc. v. Lee County (November 2000)
Codes, 1942, § 9352-01; Laws, 1938, ch. 148; Laws, 1940, ch. 145; Laws, 1942, ch. 242; Laws, 1946, ch. 266, § 1; Laws, 1981, ch. 524, § 1; Laws, 1986, ch. 420, § 1; Laws, 2009, …
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.