Mississippi Code
In General
§ 27-65-69. Sheriff and special agent not personally liable

Every warrant issued to a sheriff of any county of this state, or to a special agent of the State Tax Commission, shall provide that the State Tax Commission will indemnify and save harmless the said sheriff or special agent against all damages which he may sustain in consequence of the seizure and sale of the property, and the commissioner is hereby authorized to pay all obligations which may accrue by reason of the issuance and execution of any warrant authorized by this chapter, out of funds appropriated by the Legislature to defray the expenses of the State Tax Commission. Any claimant shall be barred of any action against the sheriff or special agent of the tax commission for damages sustained by the same as a consequence of the levying of process authorized by this chapter.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 65 - Sales Tax

In General

§ 27-65-1. Title of chapter

§ 27-65-3. Definitions

§ 27-65-5. Definitions; "Wholesaler, jobber or distributor"; "Wholesale sales."

§ 27-65-7. Definitions; "Retailer"; "Retail sales."

§ 27-65-11. Definitions; "Manufacturer"; "Manufacturing"; "Remanufacturing"; "Custom"; "Repairs"; "Producer."

§ 27-65-13. Tax levied

§ 27-65-17. Selling tangible personal property wholesale and retail

§ 27-65-17.1. Sellers of modular, panelized, and precut homes required to disclose to buyers amount of sales or use tax paid on factory built components of the homes

§ 27-65-19. Public utilities

§ 27-65-20. Selling machinery, etc. used in operation of structures, facilities and land acquired and operated pursuant to Chapter 9, Title 59

§ 27-65-21. Contracting, etc.

§ 27-65-22. Amusements

§ 27-65-23. Miscellaneous businesses

§ 27-65-25. Sales of alcoholic beverages

§ 27-65-31. Seller to collect tax

§ 27-65-35. Failure to file return; notice

§ 27-65-39. Penalties for deficient or delinquent return

§ 27-65-40. Effect of state officer's or employee's failure to pay state sales tax

§ 27-65-41. Tax constitutes a debt

§ 27-65-43. Taxpayer must keep records

§ 27-65-51. Disbursement from treasury to taxpayer

§ 27-65-53. Refunds

§ 27-65-57. Enrolling a judgment

§ 27-65-59. Warrant for collection of tax

§ 27-65-61. Jeopardy assessment and warrant

§ 27-65-63. Execution of warrant by sheriff or special agent; fees

§ 27-65-65. Commissioner may bid at sales

§ 27-65-67. Alias executions

§ 27-65-69. Sheriff and special agent not personally liable

§ 27-65-71. Enforcement not to be enjoined

§ 27-65-73. Sales tax as additional tax; remittances; how made

§ 27-65-75. Distribution of sales taxes, contractor taxes, motor fuels taxes, and other revenue collected under this chapter

§ 27-65-79. Records; preserved

§ 27-65-81. Returns confidential; release of certain information under certain circumstances

§ 27-65-87. Administration of the chapter vested in the Commissioner of Revenue

§ 27-65-89. Employees appointed by commissioner

§ 27-65-91. Special agents designated by commissioner; authority

§ 27-65-95. Prior rights or actions not affected by this chapter

§ 27-65-97. Erroneous diversion of collected sales tax monies to municipality with population of 500 or less

§ 27-65-101. Exemptions; industrial

§ 27-65-103. Exemptions; agricultural

§ 27-65-105. Exemptions; governmental

§ 27-65-107. Exemptions; utility

§ 27-65-109. Exemptions; taxes

§ 27-65-111. Exemptions; others