When the Department of Revenue in the course of directly administering any of the tax laws enumerated in Section 27-3-63 shall elect to audit, examine or inspect the books, records, papers, invoices, memoranda or other data of a taxpayer at his principal place of business outside this state, it shall designate, in writing, the agent or agents, employee or employees, to make the audit, examination or inspection at the principal place of business of the taxpayer, and shall state the kind of tax for which the audit, examination or inspection is thereby made, but for an inspection in regard to those taxes administered by the Department of Revenue there shall be no charge of any kind made against the taxpayer for the expenses of such inspection.
Structure 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
§ 27-3-17. 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
§ 27-3-45. Settlements with State Treasurer's reports to State Auditor of public accounts
§ 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
§ 27-3-59. Assessors' and collectors' conferences
§ 27-3-63. Audit of books outside of state to determine tax liability
§ 27-3-69. Recovery of interest and penalties; apportionment
§ 27-3-77. Certain individual tax records exempt from public access requirement