The tax imposed by this article or damages assessed or interest applied by authority of this article shall constitute a debt due the State of Mississippi and shall be a lien upon the property or rights to property of any person subject to the provisions of this article from the date of assessment until paid.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 67 - Use or Compensating Taxes
§ 27-67-9. Registration of seller
§ 27-67-15. Issuance of permits
§ 27-67-19. Extension of time; damages
§ 27-67-21. Tax constitutes a debt
§ 27-67-29. Disbursement from treasury to taxpayer
§ 27-67-31. Administration of article by commissioner; monthly distribution of funds