As Amended
SEC. 27-69-43. Recovery of tax wrongfully paid; no injunction awarded against collection.
If the taxpayer be aggrieved at the findings of the commissioner, and he has paid the tax, penalties and interest assessed against him, he may recover the amount wrongfully paid, together with interest, in any proper action or suit against the commissioner in the circuit court of Hinds County, Mississippi, which shall have original jurisdiction of any action to recover any tax, penalty, or interest improperly collected. It shall not be necessary for the taxpayer to protest against the payment of the tax, penalty or interest, or to make any demand to have the same refunded, in order to maintain such suit. In any suit to recover taxes, penalties or interest paid, the court shall adjudge costs to such extent and in such manner as may be deemed equitable.
No injunction shall be awarded by any court or judge to restrain the collection of the taxes imposed by this chapter, or any part of them, due from any person, except upon the ground that the assessment thereof was in violation of the Constitution of the United States, or of this state, or that the same were fraudulently assessed, or that there was a mistake made in the amount of taxes assessed upon such person. In the latter case, no such injunction shall be awarded, unless application shall first have been made to the commissioner to correct the alleged mistake, and the commissioner shall have refused to do so, which fact shall be stated in the bill, or unless the complainant shall have paid to the commissioner all taxes appearing by the bill of complaint to be owing.
SOURCES: Codes, 1942, Sec. 10188; Laws, 1932, ch. 192; 1934, ch. 125.