Corporation Franchise Tax

  1. Law
  2. Mississippi Code
  3. Taxation and Finance
  4. Corporation Franchise Tax

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Section
27-13-1

Definitions

Section
27-13-3

Counties and municipalities precluded from levying certain taxes

Section
27-13-5

Tax on domestic corporations

Section
27-13-7

Tax on foreign corporations

Section
27-13-8

Tax on qualified subchapter S subsidiaries; tax on single member limited liability companies

Section
27-13-9

Basis of valuation

Section
27-13-11

Book value

Section
27-13-13

Multistate corporations

Section
27-13-15

Repealed

Section
27-13-17

Accrual, payment and reporting of tax

Section
27-13-19

Verification of return; surety of foreign corporation; return made by receiver, trustee in bankruptcy or assignee

Section
27-13-21

Extension of time to file return and pay tax

Section
27-13-23

Delinquent taxes; failure to file return

Section
27-13-25

Additional taxes or refunds

Section
27-13-27

Request for administrative dissolution of corporation or organization or for revocation of certificate of authority; setting aside of administrative dissolution or revocation of certificate of authority

Section
27-13-29

Enrolling a judgment

Section
27-13-31

Warrant for collection of tax

Section
27-13-33

Jeopardy assessment and warrant

Section
27-13-35

Execution by sheriff or special agent; fees; disposition of property

Section
27-13-37

Commissioner may bid at sales

Section
27-13-39

Alias executions

Section
27-13-41

Sheriff and special agent not personally liable

Section
27-13-43

and 27-13-45. Repealed

Section
27-13-47

Refunds

Section
27-13-49

Limitations of actions

Section
27-13-51

Tax as a personal debt; joint and several liability for subchapter S subsidiaries, certain limited liability companies and entities required to file for federal income tax purposes on the activity of those subsidiaries and companies

Section
27-13-53

Departments of state government authorized to furnish information to chairman of State Tax Commission

Section
27-13-55

Disposition of funds

Section
27-13-57

Information kept secret; release of certain information under certain circumstances

Section
27-13-59

Commissioner to give receipt

Section
27-13-61

Fraudulent reports

Section
27-13-63

Corporations and organizations exempt from tax

Section
27-13-65

Administration of chapter

Section
27-13-67

Regulations