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

No county, municipality, drainage district, levee board, or other administrative body, shall be chargeable with any fees or expenses on account of any investigation, demand or suit made or instituted by the Commissioner of Revenue; nor shall any fees or commissions be deducted or retained from any funds collected for or belonging to the state, any county, municipality, drainage district, levee district or other political subdivision, from any state or any other subdivision or department thereof. Nothing in this section shall be construed, however, to prohibit the Commissioner of Revenue from expending funds appropriated for the support of the Department of Revenue in administering the provisions hereof, and in making investigations and demands and bringing and maintaining suits and other actions hereunder.

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...