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2017 Mississippi Code
Title 27 - Taxation and Finance
Chapter 75 - Reciprocal Collection of Taxes
§ 27-75-3. Taxes, defined
Universal Citation: MS Code § 27-75-3 (2017)
The term "taxes", as used in this chapter, shall include (1) all taxes of every nature including, without restricting same, all excise, ad valorem, special assessment, licenses, privilege taxes, and fees; (2) any and all penalties and interest or penalties or interest which may be owing upon or arising from any tax which may be owing, and which penalty and interest shall be recoverable as part of the tax with respect to which they are imposed.
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