The commissioner may issue a warrant under official seal directed to the sheriff of any county of the state, or to a special agent of the commission, commanding him to immediately seize and sell the real and personal property of the person owning the same found within the county in which the judgment is enrolled for the payment of the amount of tax, penalties, and interest, if any, as set forth in the warrant, and the cost of executing the warrant.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 13 - Corporation Franchise Tax
§ 27-13-3. Counties and municipalities precluded from levying certain taxes
§ 27-13-5. Tax on domestic corporations
§ 27-13-7. Tax on foreign corporations
§ 27-13-17. Accrual, payment and reporting of tax
§ 27-13-21. Extension of time to file return and pay tax
§ 27-13-29. Enrolling a judgment
§ 27-13-31. Warrant for collection of tax
§ 27-13-33. Jeopardy assessment and warrant
§ 27-13-35. Execution by sheriff or special agent; fees; disposition of property
§ 27-13-37. Commissioner may bid at sales
§ 27-13-41. Sheriff and special agent not personally liable
§ 27-13-55. Disposition of funds
§ 27-13-57. Information kept secret; release of certain information under certain circumstances
§ 27-13-59. Commissioner to give receipt
§ 27-13-61. Fraudulent reports