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2017 Mississippi Code
Title 27 - Taxation and Finance
Chapter 65 - Sales Tax
In General
§ 27-65-91. Special agents designated by commissioner; authority
Universal Citation: MS Code § 27-65-91 (2017)
The commissioner shall designate certain special agents appointed hereunder and evidenced by a written certificate of appointment under the seal of the tax commission, of which judicial notice shall be taken by all courts of this state. Such agents, when in possession of a warrant issued under authority of this chapter, shall have all the powers and duties of the sheriff in enforcing the provisions of the chapter relating to the warrant thus issued, and in making arrests of persons obstructing or seeking to obstruct the execution of such warrant, or in serving any writ, notice or order connected with the enrolled judgment for which the warrant is issued by whatever officer or authority of court issued.
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