The commissioner may issue a warrant under official seal directed to the sheriff of any county of the state, or to a special agent of the commission, commanding him to immediately seize and sell the real and personal property of the person owning the same found within the county in which the judgment is enrolled for the payment of the amount of tax, penalties, and interest, if any, as set forth in the warrant, and the cost of executing the warrant.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 7 - Income Tax and Withholding
§ 27-7-9. Gain or loss on disposition of property
§ 27-7-15. Gross income defined
§ 27-7-19. Items not deductible
§ 27-7-20. Casualty losses of individuals
§ 27-7-22. Tax credits for qualified businesses
§ 27-7-22.11. Tax credit under Venture Capital Act of 1994
§ 27-7-22.15. Income tax credit for approved reforestation practices
§ 27-7-22.28. Job tax credit for certain producers of alternative energy definitions
§ 27-7-22.32. Income tax credit for certain qualified adoption expenses
§ 27-7-22.32. Income tax credit for certain qualified adoption expenses
§ 27-7-23. Net income of nonresident and foreign taxpayers
§ 27-7-41. Time and place for filing returns
§ 27-7-43. Returns for period less than twelve months
§ 27-7-47. Free online income tax preparation and filing services for certain taxpayers
§ 27-7-50. Extension of time to file return
§ 27-7-53. Delinquent taxes; failure to file return
§ 27-7-55. Collection of tax; enrolling judgment
§ 27-7-57. Warrant for collection of tax
§ 27-7-59. Jeopardy assessment and warrant
§ 27-7-61. Execution by sheriff or special agent; fees; disposition of property
§ 27-7-63. Commissioner may bid at sales
§ 27-7-67. Sheriff and special agent not personally liable
§ 27-7-69. Tax upon settlement of fiduciary's account
§ 27-7-81. Regulatory authority
§ 27-7-85. Community property not recognized
§ 27-7-89. Contribution to Mississippi Educational Trust Fund from state income tax refund
§ 27-7-91. Designation of contributions to Mississippi Wildlife Heritage Fund on income tax returns
§ 27-7-94. Contribution to Mississippi Military Family Relief Fund from state income tax refund
§ 27-7-97. Capital loss carrybacks and carryovers
§ 27-7-99. "Capital asset" defined
§ 27-7-101. Other definitions relating to capital gains and losses
§ 27-7-103. Applicability of provisions of Internal Revenue Code relating to capital losses