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2013 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 65 - SALES TAX
IN GENERAL
§ 27-65-41 - Tax constitutes a debt


MS Code § 27-65-41 (2013) What's This?

The tax imposed by this chapter or damages assessed or interest applied by authority of this chapter shall constitute a debt due the State of Mississippi from the time the tax is due until it is paid and shall be a lien upon the property or rights to property of any person subject to the provisions of this chapter including the statute of limitations set forth in Section 27-65-42.

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