Mississippi Code
Chapter 3 - Department of Revenue
§ 27-3-13. Employees

The Commissioner of Revenue is empowered to employ such accountants, appraisers, information systems programmers, information systems technicians, information systems managers, clerical help, stenographers, and such other assistants and/or attorneys as he may deem necessary to the proper discharge of the duties of the Department of Revenue, to prescribe their duties and to fix the compensation of each employee within the rules, regulations and guidelines of the State Personnel Board. Such employees may be used interchangeably in the administration of the various duties imposed by law upon the commissioner in the several offices of the Department of Revenue. Further, the Commissioner of Revenue may designate any ten (10) employees of the commission to be law enforcement officers, as defined in Section 45-6-3, with police powers to enforce any laws administered by the Department of Revenue. Temporary employees may be employed as hereinabove, when in the opinion of the commissioner a seasonal press of business requires, except that such temporary employees shall be retained no longer than is necessary to the discharge of the duties imposed by law upon the department.
The Commissioner of Revenue may require any employee with access to federal tax information to be fingerprinted and the commissioner may request a background check regarding such employee from any state or federal agency.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 3 - Department of Revenue

§ 27-3-3. Commissioner of Revenue of Department of Revenue to be executive officer

§ 27-3-9. Compensation of Commissioner of Revenue

§ 27-3-13. Employees

§ 27-3-15. Bonds of employees

§ 27-3-17. Quarters and equipment for Department of Revenue

§ 27-3-23. Audit of department

§ 27-3-35. Subpoena of witnesses

§ 27-3-37. Negligent or defaulting official to be made party to suit

§ 27-3-39. Investigations of property escaping taxation; additional assessments

§ 27-3-41. Limitation

§ 27-3-43. Certain land purchased by commissioner as successful bidder may be sold or retained in best interest of state

§ 27-3-45. Settlements with State Treasurer's reports to State Auditor of public accounts

§ 27-3-47. Political subdivisions of state not chargeable with fees; fees not to be deducted from certain funds

§ 27-3-49. Commissioner of Revenue to investigate taxation and make recommendations to legislature

§ 27-3-53. Informational forms

§ 27-3-57. Deposit of funds; apportionment of collections; bonding

§ 27-3-58. Department of Revenue authorized to retain portion of proceeds collected from tax levied under authority of local and private law

§ 27-3-59. Assessors' and collectors' conferences

§ 27-3-63. Audit of books outside of state to determine tax liability

§ 27-3-65. Audit of books outside state to determine tax liability; designation of agents to make audit

§ 27-3-69. Recovery of interest and penalties; apportionment

§ 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

§ 27-3-77. Certain individual tax records exempt from public access requirement

§ 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

§ 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 elec...