MISSISSIPPI CODE OF 1972
As Amended

Index for Chapter 003 of Title 27

27-3-1. Tax Commissioners; term; bond.
27-3-2. Names of proposed commissioners to be submitted to senate at least thirty days prior to scheduled adjournment.
27-3-3. Chairman as executive officer.
27-3-9. Compensation of chairman and associate commissioners.
27-3-11. Secretary.
27-3-13. Employees.
27-3-15. Bonds of employees.
27-3-17. Quarters and equipment for tax commission.
27-3-19. Official seal.
27-3-21. Library.
27-3-23. Audit of commission.
27-3-25. Districts.
27-3-27. Meetings of commission; purposes.
27-3-29. Hearings and appeals.
27-3-31. Specific duties and powers.
27-3-33. Prosecutions, actions, proceedings, and suits; levy on compensation owing to delinquent taxpayer.
27-3-35. Subpoena of witnesses.
27-3-37. Negligent or defaulting official to be made party to suit.
27-3-39. Investigations of property escaping taxation; additional assessments.
27-3-41. Limitation.
27-3-43. To bid off land in certain cases.
27-3-45. Settlements.
27-3-47. Political subdivisions of state not chargeable with fees; fees not to be deducted from certain funds.
27-3-49. Commission to investigate taxation and make recommendations to legislature.
27-3-51. Annual visits to each county of the state; information concerning realty transfers; requests for and verification of realty sales data.
27-3-52. Counties to have certified appraisal personnel; continuing education; increases in compensation.
27-3-53. Informational forms.
27-3-55. Publication of revenue laws.
27-3-57. Deposit of funds.
27-3-58. Commission authorized to retain portion of proceeds collected from tax levied under authority of local and private law.
27-3-59. Assessors' and collectors' conferences.
27-3-61. Filing, preservation and disposition of records.
27-3-63. Audit of books outside of state to determine tax liability.
27-3-65. Audit of books outside state to determine tax liability; designation of agents to make audit.
27-3-67. State taxing agency to have access to confidential information of other state taxing agencies.
27-3-69. Recovery of interest and penalties; apportionment.
27-3-71. Transfer of other powers and duties.
27-3-73. Secrecy of tax returns.
27-3-75. Authority to contract for aerial photography in order to effectuate statewide reappraisal of property.
27-3-77. Certain individual tax records exempt from public access requirements.
27-3-79. Penalties for tax evasion; statute of limitations for tax evasion.
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.
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.
27-3-83. Regulation of manner and method of filing of tax returns and other tax documents and information submitted to State Tax Commission; alternative forms of signature; effect of electronic or paper reproduction of form or document; penalties for violations of regulations.

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