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2017 Mississippi Code
Title 27 - Taxation and Finance
Chapter 9 - Estate Tax
- § 27-9-1. Citation of chapter
- § 27-9-3. Definitions
- § 27-9-5. Tax levy
- § 27-9-7. The gross estate; alternate method of valuation
- § 27-9-8. Valuation of farm and closely held business property
- § 27-9-9. Determination of net estate of resident decedent
- § 27-9-10. Deduction of value of qualified terminable interest property from gross estate in determining net estate; limitation to resident
- § 27-9-11. Specific exemption as to estate of resident decedent
- § 27-9-13. When intangibles of nonresident are exempt
- § 27-9-15. Determination of net estate of nonresident decedent
- § 27-9-17. Deductions and exemptions as to estate of nonresident decedent
- § 27-9-19. Situs of property
- § 27-9-21. Notice
- § 27-9-23. Executor to make return
- § 27-9-25. No administration; false return; duty of commissioner
- § 27-9-27. When tax due
- § 27-9-29. Receipts; executor's return, discharge
- § 27-9-31. Repealed
- § 27-9-33. Party paying reimbursed
- § 27-9-35. Lien
- § 27-9-37. Personal liability of the executor
- § 27-9-39. Action for recovery of taxes; applicable laws
- § 27-9-41. Tax upon settlement of executor's account
- § 27-9-43. Examination of returns
- § 27-9-45. Additional taxes; assessments following determination of taxpayer's contest with federal government
- § 27-9-47. Repealed
- § 27-9-49. Refunds; appeal of initial denial
- § 27-9-51. Administration
- § 27-9-53. Regulations
- § 27-9-55. Secrecy required
- § 27-9-57. Penalties
- § 27-9-59. Chapter in force until federal estate tax repealed
- § 27-9-61. Prior claims not affected by chapter
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