Chapter
Department of Revenue
- Miss. Code Ann. § 27-3-1— Department of Revenue created; Commissioner of Revenue; term; qualifications; bond; removal from office
- Miss. Code Ann. § 27-3-2— Name of proposed commissioner to be submitted to senate for advice and consent; chairman of State Tax Commission to serve as Commissioner of Revenue until person appointed by governor has been appointed and qualified
- Miss. Code Ann. § 27-3-3— Commissioner of Revenue of Department of Revenue to be executive officer
- Miss. Code Ann. § 27-3-4— Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue
- Miss. Code Ann. § 27-3-5— §§ 27-3-5 and 27-3-7. Repealed
- Miss. Code Ann. § 27-3-9— Compensation of Commissioner of Revenue
- Miss. Code Ann. § 27-3-11— Repealed
- Miss. Code Ann. § 27-3-13— Employees
- Miss. Code Ann. § 27-3-14— Repealed
- Miss. Code Ann. § 27-3-15— Bonds of employees
- Miss. Code Ann. § 27-3-17— Quarters and equipment for Department of Revenue
- Miss. Code Ann. § 27-3-19— Official seal
- Miss. Code Ann. § 27-3-21— Repealed
- Miss. Code Ann. § 27-3-23— Audit of department
- Miss. Code Ann. § 27-3-25— §§ 27-3-25 and 27-3-27. Repealed
- Miss. Code Ann. § 27-3-29— Repealed
- Miss. Code Ann. § 27-3-31— Specific duties and powers
- Miss. Code Ann. § 27-3-32— Repealed
- Miss. Code Ann. § 27-3-33— Prosecutions, actions, proceedings, and suits; levy on compensation owing to delinquent taxpayer
- Miss. Code Ann. § 27-3-35— Subpoena of witnesses
- Miss. Code Ann. § 27-3-37— Negligent or defaulting official to be made party to suit
- Miss. Code Ann. § 27-3-39— Investigations of property escaping taxation; additional assessments
- Miss. Code Ann. § 27-3-41— Limitation
- Miss. Code Ann. § 27-3-43— Certain land purchased by commissioner as successful bidder may be sold or retained in best interest of state
- Miss. Code Ann. § 27-3-45— Settlements with State Treasurer’s reports to State Auditor of public accounts
- Miss. Code Ann. § 27-3-47— Political subdivisions of state not chargeable with fees; fees not to be deducted from certain funds
- Miss. Code Ann. § 27-3-49— Commissioner of Revenue to investigate taxation and make recommendations to legislature
- Miss. Code Ann. § 27-3-51— Annual visits to each county of the state; information concerning realty transfers; requests for and verification of realty sales data
- Miss. Code Ann. § 27-3-52— Counties to have certified appraisal personnel; continuing education; increases in compensation
- Miss. Code Ann. § 27-3-53— Informational forms
- Miss. Code Ann. § 27-3-55— Repealed
- Miss. Code Ann. § 27-3-57— Deposit of funds; apportionment of collections; bonding
- Miss. Code Ann. § 27-3-58— Department of Revenue authorized to retain portion of proceeds collected from tax levied under authority of local and private law
- Miss. Code Ann. § 27-3-59— Assessors’ and collectors’ conferences
- Miss. Code Ann. § 27-3-61— Filing, preservation and disposition of records; digital or electronic preservation; destruction of paper record after digital or electronic preservation
- Miss. Code Ann. § 27-3-63— Audit of books outside of state to determine tax liability
- Miss. Code Ann. § 27-3-65— Audit of books outside state to determine tax liability; designation of agents to make audit
- Miss. Code Ann. § 27-3-67— State taxing agency to have access to confidential information of other state taxing agencies
- Miss. Code Ann. § 27-3-69— Recovery of interest and penalties; apportionment
- Miss. Code Ann. § 27-3-71— Transfer of other powers and duties
- Miss. Code Ann. § 27-3-73— Secrecy of tax returns; release of certain information about individuals who are delinquent in payment of child support or under investigation for fraud or abuse of state or federal program
- Miss. Code Ann. § 27-3-75— Repealed
- Miss. Code Ann. § 27-3-77— Certain individual tax records exempt from public access requirement
- Miss. Code Ann. § 27-3-79— Penalties for tax evasion; statute of limitations for tax evasion
- Miss. Code Ann. § 27-3-80— Creation of task force to facilitate investigation and prosecution of drug trafficking kingpins regarding tax evasion and other crimes; reporting and determination of possible violations of law; employment of criminal investigator; confidentiality of information; definitions
- Miss. Code Ann. § 27-3-81— Required payment of taxes, when liability exceeds certain sum, by wire transfer or other means making funds immediately available; penalty and interest
- Miss. Code Ann. § 27-3-83— Regulation of manner and method of filing of tax returns and other tax documents and information submitted to Department of Revenue; electronic filing mandate for certain taxpayers; exception; alternative forms of signature; effect of electronic or paper reproduction of form or document; penalties for violations of regulations; signing document filed with department is swearing under oath that all information provided is true and correct; release of information to authorized individuals