As Amended
SEC. 27-75-16. Use of out-of-state collection agencies to collect delinquent taxes.
(1) The Chairman of the Mississippi State Tax Commission may enter into agreements with one or more private persons, companies, associations or corporations which provide debt collection services outside this state in order to recover taxes, including any penalties or interest thereon, owing to the State of Mississippi. An agreement may include the rate of payment and the manner in which compensation for services shall be paid. The compensation may be added to the amount of the taxes and collected as a part thereof by the contractor from the tax debtor. The chairman shall provide the necessary information for the contractor to fulfill its obligation under an agreement.
(2) At the discretion of the chairman, the contractor may, as a part of the collection process, refer the tax debt for litigation by its legal representatives in the name of the Mississippi State Tax Commission.
SOURCES: Laws, 1988, ch. 349, Sec. 1, eff from and after passage (approved April 15, 1988).