For the purpose of this tax, all tangible property, real, personal or mixed, located within the State of Mississippi at the date of decedent's death shall be deemed property within this state and shall be reported unless otherwise exempt.
Structure Mississippi Code
Title 27 - Taxation and Finance
§ 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
§ 27-9-11. 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
§ 27-9-23. Executor to make return
§ 27-9-25. No administration; false return; duty of commissioner
§ 27-9-29. Receipts; executor's return, discharge
§ 27-9-33. Party paying reimbursed
§ 27-9-37. Personal liability of the executor
§ 27-9-39. Action for recovery of taxes; applicable laws
§ 27-9-49. Refunds; appeal of initial denial
§ 27-9-59. Chapter in force until federal estate tax repealed