As Amended
SEC. 27-9-47. Revision and appeal; revision by commissioner.
The executor may in writing apply to the commissioner for revision of the tax assessed against the estate at any time within one year from the date of the filing of the return or from the date of notice of the assessment of an additional tax. The commissioner shall grant a hearing thereon and if, upon such hearing, he shall determine that the tax is excessive or incorrect, he shall resettle the same according to the law and the facts and adjust the computation of the tax accordingly. The commissioner shall notify the executor in writing of his determination and shall refund to the executor the amount, if any, paid in excess of the tax found by him to be due. If the executor has failed without good cause to file a return within the time prescribed by law or has filed a fraudulent return or having filed an incorrect return has failed after notice to file a proper return, the commissioner shall not reduce the tax below the amount for which the executor has been found to be properly assessed.
If the executor is dissatisfied with the decision of the commissioner he may apply in writing to the entire commission for a hearing, which hearing shall be granted as soon as practicable and at least two members of the commission shall be present at said hearing and a determination of the tax liability shall be made by the commission in the same manner as provided for in the hearing before the commissioner himself.
If the executor be dissatisfied with the decision of the commission he shall have the right to appeal to the chancery court of the first judicial district of Hinds County, Mississippi, or the chancery court where the estate is being administered, by filing a bond with the chancery clerk in the amount of the tax assessed, including additional tax, interest and penalties, if any, and the estimated court costs, said bond to be made by a bonding company qualified to write bonds within the State of Mississippi, conditioned that any tax found due by the chancery court will be promptly paid. The trial on appeal shall be a trial de novo upon the question of the amount of the estate tax due upon the estate, if any, and said court shall hear and determine said matter in the same manner as any other case in said court and shall have the right either to affirm, abate or modify the assessment made by the commission.
If the executor be dissatisfied with the decision of the chancery court, he shall have the right to appeal from the decision of said court to the supreme court of the State of Mississippi upon the filing of an appeal bond conditioned as above set forth, which bond shall be made by some bonding company authorized to do business in this state. The chancellor may, in his discretion, permit the same bond to be used on appeal to the supreme court as was used on appeal from the commission to the chancery court, provided same is in sufficient amount. The executor desiring to appeal from the order of the commission may, if he so desires, pay the tax found to be due by the commission and sue for a refund thereof either in the chancery court of the first judicial district of Hinds County, Mississippi, or in the chancery court of said county where the estate is being administered, in which instance a bond for court costs in at least the amount of five hundred dollars shall be filed with the chancery clerk of said county and in the event that refund is ordered, said refund shall bear interest at the rate of six per centum per annum from the date of payment by the taxpayer until said refund is made to him.
The commission shall have the same right of appeal from the chancery court to the supreme court as is afforded the executor, except that no appeal bond shall be required of the commission. All suits under this chapter shall be brought in the name of or against the commissioner.
SOURCES: Codes, 1942, Sec. 9262-26; Laws, 1956, ch. 413, Sec. 26.