PocketLaw | Mississippi Code | Department of Revenue

Department of Revenue

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Department of Revenue created; Commissioner of Revenue; term; qualifications; bond; removal from office

Name of proposed commissioner to be submitted to senate for advice and consent; chairman of State Tax Commission to serve as Commissioner of Revenue until person appointed by governor has been appointed and qualified

Commissioner of Revenue of Department of Revenue to be executive officer

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue

and 27-3-7. Repealed

Compensation of Commissioner of Revenue

Section
27-3-11

Repealed

Section
27-3-13

Employees

Section
27-3-14

Repealed

Section
27-3-15

Bonds of employees

Section
27-3-17

Quarters and equipment for Department of Revenue

Section
27-3-19

Official seal

Section
27-3-21

Repealed

Section
27-3-23

Audit of department

Section
27-3-25

and 27-3-27. Repealed

Section
27-3-29

Repealed

Section
27-3-31

Specific duties and powers

Section
27-3-32

Repealed

Section
27-3-33

Prosecutions, actions, proceedings, and suits; levy on compensation owing to delinquent taxpayer

Section
27-3-35

Subpoena of witnesses

Section
27-3-37

Negligent or defaulting official to be made party to suit

Section
27-3-39

Investigations of property escaping taxation; additional assessments

Section
27-3-41

Limitation

Section
27-3-43

Certain land purchased by commissioner as successful bidder may be sold or retained in best interest of state

Section
27-3-45

Settlements with State Treasurer's reports to State Auditor of public accounts

Section
27-3-47

Political subdivisions of state not chargeable with fees; fees not to be deducted from certain funds

Section
27-3-49

Commissioner of Revenue to investigate taxation and make recommendations to legislature

Section
27-3-51

Annual visits to each county of the state; information concerning realty transfers; requests for and verification of realty sales data

Section
27-3-52

Counties to have certified appraisal personnel; continuing education; increases in compensation

Section
27-3-53

Informational forms

Section
27-3-55

Repealed

Section
27-3-57

Deposit of funds; apportionment of collections; bonding

Section
27-3-58

Department of Revenue authorized to retain portion of proceeds collected from tax levied under authority of local and private law

Section
27-3-59

Assessors' and collectors' conferences

Section
27-3-61

Filing, preservation and disposition of records; digital or electronic preservation; destruction of paper record after digital or electronic preservation

Section
27-3-63

Audit of books outside of state to determine tax liability

Section
27-3-65

Audit of books outside state to determine tax liability; designation of agents to make audit

Section
27-3-67

State taxing agency to have access to confidential information of other state taxing agencies

Section
27-3-69

Recovery of interest and penalties; apportionment

Section
27-3-71

Transfer of other powers and duties

Section
27-3-73

Secrecy of tax returns; release of certain information about individuals who are delinquent in payment of child support or under investigation for fraud or abuse of state or federal program

Section
27-3-75

Repealed

Section
27-3-77

Certain individual tax records exempt from public access requirement

Section
27-3-79

Penalties for tax evasion; statute of limitations for tax evasion

Section
27-3-80

Creation of task force to facilitate investigation and prosecution of drug trafficking kingpins regarding tax evasion and other crimes; reporting and determination of possible violations of law; employment of criminal investigator; confidentiality of information; definitions

Section
27-3-81

Required payment of taxes, when liability exceeds certain sum, by wire transfer or other means making funds immediately available; penalty and interest

Section
27-3-83

Regulation of manner and method of filing of tax returns and other tax documents and information submitted to Department of Revenue; electronic filing mandate for certain taxpayers; exception; alternative forms of signature; effect of electronic or paper reproduction of form or document; penalties for violations of regulations; signing document filed with department is swearing under oath that all information provided is true and correct; release of information to authorized individuals