The term "proper judicial order" as used in this section shall not include subpoenas or subpoenas duces tecum but shall include only those orders entered by a court of record in this state after furnishing notice and a hearing to the taxpayer and the Department of Revenue. The court shall not authorize the furnishing of such information unless it is satisfied that the information is needed to pursue pending litigation wherein the return itself is in issue, or the judge is satisfied that the need for furnishing the information outweighs the rights of the taxpayer to have such information secreted.
However, information relating to possible tax liability to other states or the federal government may be furnished to the revenue departments of those states or the federal government when the states or federal government grant a like comity to Mississippi.
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