Mississippi Code
Chapter 9 - Estate Tax
§ 27-9-53. Regulations

The commissioner may from time to time make such rules and regulations not inconsistent with this chapter as he may deem necessary to enforce its provisions and may prescribe forms to be used in the administration of this chapter.

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 Chapter in force until federal estate tax repealed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