The attorney general, or any district attorney or county attorney at his request, may bring and prosecute any action in the name of the state to recover the amount of any past due income, inheritance, and privilege taxes and penalties thereon, but any such action shall be brought in the county or district where the taxpayer resides. In case of a nonresident or foreign corporation, the action may be brought in any county where said nonresident or foreign corporation may now be sued in other cases.
Miss. Code Ann. § 7-5-55
To recover taxes
Applied in 1 court decision — leading case Pursue Energy Corp. v. MISS. STATE TAX COM'N (2002)
Most recently applied in Pursue Energy Corp. v. MISS. STATE TAX COM'N (April 2002)
Codes, 1930, § 3675; 1942, § 3846; Laws, 1924, chs. 132, 133.
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.