MISSISSIPPI CODE OF 1972
As Amended

Index for Chapter 009 of Title 27

27-9-1. Citation of chapter.
27-9-3. Definitions.
27-9-5. Tax levy.
27-9-7. The gross estate; alternate method of valuation.
27-9-8. Valuation of farm and closely held business property.
27-9-9. Determination of net estate of resident decedent.
27-9-10. Deduction of value of qualified terminable interest property from gross estate in determining net estate; limitation to resident.
27-9-11. Specific exemption as to estate of resident decedent.
27-9-13. When intangibles of nonresident are exempt.
27-9-15. Determination of net estate of nonresident decedent.
27-9-17. Deductions and exemptions as to estate of nonresident decedent.
27-9-19. Situs of property.
27-9-21. Notice and return.
27-9-23. Executor to make return.
27-9-25. No administration; false return; duty of commissioner.
27-9-27. When tax due.
27-9-29. Receipts; executor's return, discharge.
27-9-33. Party paying reimbursed.
27-9-35. Lien.
27-9-37. Personal liability of the executor.
27-9-39. Action for recovery of taxes.
27-9-41. Tax upon settlement of executor's account.
27-9-43. Examination of returns.
27-9-45. Additional taxes; assessments following determination of taxpayer's contest with federal government.
27-9-47. Revision and appeal; revision by commissioner.
27-9-49. Refunds.
27-9-51. Administration.
27-9-53. Regulations.
27-9-55. Secrecy required.
27-9-57. Penalties.
27-9-59. Chapter in force until federal estate tax repealed.
27-9-61. Prior claims not affected by chapter.
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