No administration; false return; duty of commissioner

1. Law
2. Mississippi Code
3. Taxation and Finance
4. Estate Tax
5. No administration; false return; duty of commissioner

If no administration is granted upon the estate of the decedent, or if no return is filed or if the return contains a false or incorrect statement of material facts, the commissioner or his deputy or agent appointed by him under law, shall make a return and the commissioner shall assess the tax thereon as hereinafter provided by law.

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