There is a newer version of the Mississippi Code
2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 9 - ESTATE TAX
§ 27-9-25 - No administration; false return; duty of commissioner
MS Code § 27-9-25 (2015) What's This?
If no administration is granted upon the estate of the decedent, or if no return is filed or if the return contains a false or incorrect statement of material facts, the commissioner or his deputy or agent appointed by him under law, shall make a return and the commissioner shall assess the tax thereon as hereinafter provided by law.
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