As Amended
| 27-7-1. | Citation of article. |
| 27-7-3. | Definitions. |
| 27-7-5. | Imposition of the tax. |
| 27-7-7. | Tax a debt. |
| 27-7-9. | Gain or loss on disposition of property. |
| 27-7-11. | Inventories. |
| 27-7-13. | Net income defined. |
| 27-7-15. | Gross income defined. |
| 27-7-16. | Gross income; treatment of employees' pension trusts, tax-sheltered annuities, deferred compensation plans, self-employed retirement plans, and individual retirement accounts or retirement bonds. |
| 27-7-17. | Deductions allowed. |
| 27-7-18. | Alimony; unreimbursed moving expenses; medical care insurance by self-employed individuals. |
| 27-7-19. | Items not deductible. |
| 27-7-20 | Casualty losses of individuals. |
| 27-7-21 | Exemptions allowed. |
| 27-7-22 | Tax credits for qualified businesses. |
| 27-7-22.1 | Income tax credit for employers who hire persons receiving Aid for Dependent Children. |
| 27-7-22.3 | Credit for employees who pay job assessment fee; credit against state income taxes for authorized companies. [Repealed effective October 1, 2005]. |
| 27-7-22.5 | Income tax credit for manufacturers, distributors and wholesale or retail merchants for ad valorem taxes paid on commodities, goods, wares and merchandise held for resale. |
| 27-7-22.7 | Income tax credit for charges for using certain public port facilities. |
| 27-7-22.9 | Income tax credit for charges for using certain public port facilities; annual report regarding impact of Sec. 27-7-22.7. |
| 27-7-22.11 | Tax credit under Venture Capital Act of 1994. |
| 27-7-22.13 | Financial institution; credit; net gain. |
| 27-7-22.15 | Income tax credit for approved reforestation practices. |
| 27-7-22.17 | Job tax credit for permanent business enterprises operating certain projects that create at least 3,000 new full-time jobs. |
| 27-7-22.19 | Job tax credit for integrated suppliers located on the site of certain projects. |
| 27-7-22.21 | Income tax credit for donations of land or interest in land considered priority site for conservation under Mississippi Natural Heritage Program or adjacent to and along a stream fully nominated to Mississippi Scenic Streams Stewardship Program. |
| 27-7-22.23 | Income tax credit for utilization of port facilities at state, county and municipal ports for import of cargo [Repealed effective from and after July 1, 2006]. |
| 27-7-22.24 | Mississippi Development Authority to report annually on the impact of the income tax credit granted in § 27-7-22.23 [Repealed effective from and after July 1, 2006]. |
| 27-7-23 | Net income of nonresident and foreign taxpayers. |
| 27-7-24 | Allocation and apportionment of income of financial institution with taxable activities within and without state. |
| 27-7-24.1 | Allocation and apportionment of income of financial institution with taxable activities within and without state; definitions. |
| 27-7-24.3 | Allocation and apportionment of income of financial institution with taxable activities within and without state; receipts factor. |
| 27-7-24.5 | Allocation and apportionment of income of financial institution with taxable activities within and without state; property factor. |
| 27-7-24.7 | Allocation and apportionment of income of financial institution with taxable activities within and without state; payroll factor; compensation; employee services. |
| 27-7-25 | Partnerships. |
| 27-7-27 | Estates and trusts. |
| 27-7-29 | Organizations exempt from taxation; taxation of business income unrelated to tax exempt purposes of certain organizations. |
| 27-7-31 | Returns of income tax; individual returns. |
| 27-7-33 | Partnership returns; taxable year. |
| 27-7-35 | Fiduciary returns; taxable year; excess income carryover. |
| 27-7-37 | Corporate returns. |
| 27-7-39 | Information at source. |
| 27-7-41. | Time and place for filing returns. |
| 27-7-43. | Returns for period less than twelve months. |
| 27-7-45. | Time for payment of tax or child support; effect of state officer's or employee's failure to pay; payment by check; manner of payment by corporation subject to LIFO recapture. |
| 27-7-49. | Examination of returns. |
| 27-7-50. | Extension of time to file return. |
| 27-7-51. | Additional taxes or refunds. |
| 27-7-53. | Delinquent taxes; failure to file return. |
| 27-7-55. | Collection of tax; enrolling judgment. |
| 27-7-57. | Warrant for collection of tax. |
| 27-7-59. | Jeopardy assessment and warrant. |
| 27-7-61. | Execution by sheriff or special agent; fees; disposition of property. |
| 27-7-63. | Commissioner may bid at sales. |
| 27-7-65. | Alias executions. |
| 27-7-67. | Sheriff and special agent not personally liable. |
| 27-7-69. | Tax upon settlement of fiduciary's account. |
| 27-7-71. | Rights of taxpayer; administrative appeal. |
| 27-7-73. | Judicial review. |
| 27-7-75. | Receipts for taxes. |
| 27-7-77. | Credit for income taxes paid. |
| 27-7-79. | Administration of article. |
| 27-7-81. | Regulations. |
| 27-7-83. | Confidentiality of reports and returns. |
| 27-7-85. | Community property not recognized. |
| 27-7-87. | Penalties. |
| 27-7-88. | Contribution to Mississippi Fire Fighters Memorial Burn Center Fund from state income tax refund. |
| 27-7-89. | Mississippi Educational Trust Fund contributions. |
| 27-7-90. | Contribution to Mississippi Commission for Volunteer Service Fund from state income tax fund. |
| 27-7-91. | Mississippi Wildlife Heritage Fund contributions. |
| 27-7-93. | Transfers to Wildlife Heritage Fund. |
| 27-7-95. | Limitations on allowances of losses from sales or exchanges of capital assets. |
| 27-7-97. | Capital loss carrybacks and carryovers. |
| 27-7-99. | Capital asset defined. |
| 27-7-101. | Other definitions relating to capital gains and losses. |
| 27-7-103. | Applicability of provisions of Internal Revenue Code relating to capital losses. |
| 27-7-105. | Penalty on underpayment of taxes attributable to fraud. |
| 27-7-301. | Citation of article. |
| 27-7-303. | Definitions. |
| 27-7-305. | Withholding of tax; leased employees. |
| 27-7-307. | Employer and certain persons owning stock of corporations or interest in limited laibility companies with thirty-five or less owners liable for amounts required to be withheld. |
| 27-7-308. | Withholding by buyer on gross proceeds realized by nonresident seller of real property; refund of excess withholding; filing with commission of federal information returns. |
| 27-7-309. | Employer's return and payment of taxes withheld. |
| 27-7-311. | Annual withholding statement. |
| 27-7-312. | Certain witholding tax revenue to be deposited in Mississippi Advantage Jobs Incentive Payment Fund. |
| 27-7-313. | Refund to taxpayer. |
| 27-7-315. | Procedure where refund not made within six months; interest. |
| 27-7-317. | Refunds to employer for overpayment. |
| 27-7-319. | Declaration of estimated tax. |
| 27-7-323. | Amendment of declaration. |
| 27-7-325. | Joint declaration; husband and wife. |
| 27-7-327. | Underestimate of tax. |
| 27-7-329. | Payment of estimated tax. |
| 27-7-331. | Withholding tables; rules and regulations. |
| 27-7-333. | Employer's withholding account number. |
| 27-7-335. | Employee required to furnish exemption certificate to employer. |
| 27-7-337. | Method of payment. |
| 27-7-339. | Withholding state income taxes of federal employees by federal agencies. |
| 27-7-341. | Administration. |
| 27-7-343. | Regulations. |
| 27-7-345. | Civil penalties for failure to file return or deficiency in payment of tax. |
| 27-7-347. | Criminal penalties. |
| 27-7-349. | Article 3 supplemental to Article 1. |
| 27-7-501 | Declaration of purpose. |
| 27-7-503 | Definitions. |
| 27-7-505 | Remedy to be in addition to others available. |
| 27-7-507 | Submission of debts by claimant agencies. |
| 27-7-509 | Procedural requirements; fee. |
| 27-7-511 | Hearing upon written application. |
| 27-7-513 | Finalization of setoff; notice; refund. |
| 27-7-515 | Forms; rules and regulations; agreements with other states. |
| 27-7-517 | Furnishing information to claimant agency; confidentiality. |
| 27-7-519 | Refund deemed granted upon exercise of setoff; return of monies improperly received by claimant agency. |
| 27-7-601 | Definitions. |
| 27-7-603 | Taxpayers past due taxes; State income tax refunds to be offset to federal government; Federal income tax refunds to be offset to Mississippi State Tax Commission; procedure. |
| 27-7-701 | Definitions. |
| 27-7-703 | Provision of additional remedy. |
| 27-7-705 | Submission by claimant agency. |
| 27-7-707 | Transfer of funds to claimant agency; notice to debtor. |
| 27-7-709 | Hearings and appeals. |
| 27-7-711 | Finalization of setoff; notice. |
| 27-7-713 | Disclosure of information; confidentiality. |
| 27-7-901 | Tax levied. |
| 27-7-903 | Tax levied on certain amounts paid to patrons by gaming establishments not licensed under Mississippi Gaming Control Act. |