If no administration is granted upon the estate of the decedent, or if no return is filed or if the return contains a false or incorrect statement of material facts, the commissioner or his deputy or agent appointed by him under law, shall make a return and the commissioner shall assess the tax thereon as hereinafter provided by law.
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 Chapter in force until federal estate tax repealed