Mississippi Code
Chapter 9 - Estate Tax
§ 27-9-1. Citation of chapter

This chapter may be cited as the estate tax law.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 9 - Estate Tax

§ 27-9-1. Citation of chapter

§ 27-9-3. Definitions

§ 27-9-5. Tax levy

§ 27-9-5. Tax levy

§ 27-9-5. Tax levy

§ 27-9-5. Tax levy

§ 27-9-5. Tax levy

§ 27-9-7. The gross estate; alternate method of valuation

§ 27-9-7. The gross estate; alternate method of valuation

§ 27-9-8. Valuation of farm and closely held business property

§ 27-9-9. Determination of net estate of resident decedent

§ 27-9-9. Determination of net estate of resident decedent

§ 27-9-10. Deduction of value of qualified terminable interest property from gross estate in determining net estate; limitation to resident

§ 27-9-11. Specific exemption as to estate of resident decedent

§ 27-9-13. When intangibles of nonresident are exempt

§ 27-9-15. Determination of net estate of nonresident decedent

§ 27-9-15. Determination of net estate of nonresident decedent

§ 27-9-17. Deductions and exemptions as to estate of nonresident decedent

§ 27-9-19. Situs of property

§ 27-9-21. Notice

§ 27-9-23. Executor to make return

§ 27-9-25. No administration; false return; duty of commissioner

§ 27-9-27. When tax due

§ 27-9-29. Receipts; executor's return, discharge

§ 27-9-33. Party paying reimbursed

§ 27-9-35. Lien

§ 27-9-37. Personal liability of the executor

§ 27-9-39. Action for recovery of taxes; applicable laws

§ 27-9-45. Additional taxes; assessments following determination of taxpayer's contest with federal government

§ 27-9-49. Refunds; appeal of initial denial

§ 27-9-53. Regulations

§ 27-9-59. Chapter in force until federal estate tax repealed

§ 27-9-61. Prior claims not affected by chapter