SEC. 85-3-51. Exemptions allowed to residents only.
The exemptions in this chapter shall be allowed in favor of residents of this state only.
SOURCES: Codes, 1892, Sec. 1986; 1906, Sec. 2162; Hemingway's 1917, Sec. 1838; 1930, Sec. 1781; 1942, Sec. 333.