The executor of an estate of gross value exceeding the amount of the specific exemption provided in Section 27-9-11 shall, within sixty (60) days after the decedent's death or within a like period after qualifying as such, give written notice thereof to the commissioner. Such notice shall show the name of the decedent, the date of death, the name of the attorney and the probable value of the gross estate, also what transfers, if any, the decedent made within two (2) years before his death.
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 Chapter in force until federal estate tax repealed