Mississippi Code
Title 27 - Taxation and Finance
Chapter 13 - Corporation Franchise Tax

§ 27-13-1. Definitions - The words, terms and phrases when used in this chapter...

§ 27-13-3. Counties and municipalities precluded from levying certain taxes - Counties and municipalities shall not levy a form or franchise...

§ 27-13-5. Tax on domestic corporations - 1. "Authority" shall have the meaning ascribed to such term...

§ 27-13-7. Tax on foreign corporations - 1. "Authority" shall have the meaning ascribed to such term...

§ 27-13-11. Book value - For the purpose of determining the amount of capital, as...

§ 27-13-17. Accrual, payment and reporting of tax - For all corporations having an accrual date on or after...

§ 27-13-21. Extension of time to file return and pay tax - The commissioner may grant a reasonable extension of time beyond...

§ 27-13-29. Enrolling a judgment - If any taxpayer, liable for the payment of franchise taxes,...

§ 27-13-31. Warrant for collection of tax - The commissioner may issue a warrant under official seal directed...

§ 27-13-33. Jeopardy assessment and warrant - If the commissioner has cause to believe and believes that...

§ 27-13-35. Execution by sheriff or special agent; fees; disposition of property - The sheriff, or special agent of the Tax Commission, upon...

§ 27-13-37. Commissioner may bid at sales - When any property is offered for sale under authority of...

§ 27-13-39. Alias executions - Whenever any property, personal or real, which is seized and...

§ 27-13-41. Sheriff and special agent not personally liable - Every warrant issued to a sheriff of any county of...

§ 27-13-47. Refunds - If the amount already paid under the requirements of this...

§ 27-13-53. Departments of state government authorized to furnish information to chairman of State Tax Commission - Departments of Mississippi state government are hereby specifically authorized to...

§ 27-13-55. Disposition of funds - All moneys collected under the provisions of this chapter shall...

§ 27-13-57. Information kept secret; release of certain information under certain circumstances - However, information relating to possible tax liability of other states...

§ 27-13-59. Commissioner to give receipt - It shall be the duty of the commissioner to give...

§ 27-13-61. Fraudulent reports - Any person who knowingly makes or presents or aids, or...

§ 27-13-63. Corporations and organizations exempt from tax - The following organizations shall be exempt from taxation under this...

§ 27-13-67. Regulations - The commissioner may from time to time make such rules...