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.
Structure Mississippi Code
Title 27 - Taxation and Finance
§ 27-65-5. Definitions; "Wholesaler, jobber or distributor"; "Wholesale sales."
§ 27-65-7. Definitions; "Retailer"; "Retail sales."
§ 27-65-17. Selling tangible personal property wholesale and retail
§ 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
§ 27-65-57. 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
§ 27-65-69. 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
§ 27-65-79. 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
§ 27-65-101. Exemptions; industrial
§ 27-65-103. Exemptions; agricultural
§ 27-65-105. Exemptions; governmental
§ 27-65-107. Exemptions; utility