For the purpose of this tax, all tangible property, real, personal or mixed, located within the State of Mississippi at the date of decedent’s death shall be deemed property within this state and shall be reported unless otherwise exempt.
Miss. Code Ann. § 27-9-19
Situs of property
Codes, 1942, § 9262-10; Laws, 1956, ch. 413, § 10; Laws, 1960, ch. 459.
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.