The tax imposed by this chapter or damages assessed or interest applied by authority of this chapter shall constitute a debt due the State of Mississippi from the time the tax is due until it is paid and shall be a lien upon the property or rights to property of any person subject to the provisions of this chapter including the statute of limitations set forth in Section 27-65-42.
Miss. Code Ann. § 27-65-41
Tax constitutes a debt
Known as the Mississippi Sales Tax Law
The act spans §§ 27–27 (74 sections).
Applied in 1 court decision — leading case 378 F. Supp. 558 - United States v. STATE TAX COM'N OF STATE OF MISSISSIPPI (1974)
Most recently applied in 378 F. Supp. 558 - United States v. STATE TAX COM'N OF STATE OF MISSISSIPPI (June 1974)
Codes, 1942, § 10119; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1942, ch. 138; Laws, 1944, ch. 129, § 7; Laws, 1952, ch. 403, § 4;…
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.