There is a newer version of the Mississippi Code
2013 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 9 - ESTATE TAX
§ 27-9-19 - Situs of property
MS Code § 27-9-19 (2013) What's This?
For the purpose of this tax, all tangible property, real, personal or mixed, located within the State of Mississippi at the date of decedent's death shall be deemed property within this state and shall be reported unless otherwise exempt.
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