The Attorney General of the State of Mississippi, or the officer authorized by the law of the State of Mississippi to collect the tax owing to the State of Mississippi, or its political subdivisions, is hereby empowered in his official capacity to bring and prosecute to final judgment or decree suits in the courts of other states or territories of the United States and the District of Columbia in the name of the State of Mississippi, or its political subdivisions, to recover any taxes, as defined in this chapter, and which includes penalties and interest, which are now or may hereafter be owing to the State of Mississippi, or its political subdivisions, and to take such other proceedings as authorized by the laws of the state where the suit is brought to collect or enforce any judgment or decree rendered therein. The officer bringing such suit is authorized to pay any court costs or court fees which may be incurred in such suit and required to be paid by the laws of the state, territory or District of Columbia wherein the action is brought, and such court costs or fees may be paid out of the fund appropriated for the operation of the office of such officer bringing said suit, and any political subdivision of the state may allow or appropriate funds necessary to pay such costs.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 75 - Reciprocal Collection of Taxes
§ 27-75-5. Reciprocal right of other states to sue in Mississippi
§ 27-75-7. Reciprocal right of other states to enforce judgment
§ 27-75-9. Right to sue shall apply to all taxes owing
§ 27-75-11. Certificate of foreign state conclusive proof of authority to bring suit
§ 27-75-13. Attorney to bring suits in foreign state to collect taxes
§ 27-75-15. Employment of foreign attorneys to collect taxes