As Amended
SEC. 27-67-27. Only person burdened with illegal tax entitled to relief.
In any such suit, the plaintiff must allege and prove that he alone bore the burden of the tax sued for and did not directly or indirectly collect the tax from his customers. It is the declared purpose of this section to make certain that any taxes refunded will go to the person who has borne the burden of the illegal tax, and therefore is entitled in justice and good conscience to such relief and is therefore the real party in interest. It shall not be necessary for the taxpayer to protest against the payment of the tax or to make any demand to have the same refunded in order to maintain such suit. In any suit to recover taxes paid or to collect taxes, the court shall adjudge costs to such extent and in such manner as may be deemed equitable. Either party to such suit shall have the right to appeal to the supreme court of Mississippi as now provided by law.
All suits to recover taxes under this article shall be filed within three years from the time the return was filed or from the time the assessment was made, and the court shall dismiss any suit filed thereafter.
SOURCES: Codes, 1942, Sec. 10146-12; Laws, 1955, Ex. Sess. ch. 111, Sec. 12.