There is a newer version of the Mississippi Code
2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 10 - UNIFORM ESTATE TAX APPORTIONMENT ACT
§ 27-10-21 - Coordination with federal law
MS Code § 27-10-21 (2015) What's This?
If the liabilities of persons interested in the estate as prescribed by this chapter differ from those which result under the Federal Estate Tax Law, the liabilities imposed by the federal law will control and the balance of this chapter shall apply as if the resulting liabilities had been prescribed herein.
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