The estate tax law of this state shall remain in force and effect so long as the government of the United States retains in full force and effect as a part of the revenue laws of the United States a federal estate tax, and this statute shall be repealed as and when the government of the United States ceases to impose an estate tax. Wherever possible the terms of this statute shall be construed in conformity with similar provisions of the estate tax law of the United States.
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 Chapter in force until federal estate tax repealed