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2018 Mississippi Code
Title 27 - Taxation and Finance
Chapter 3 - Department of Revenue
§ 27-3-35. Subpoena of witnesses.
Universal Citation: MS Code § 27-3-35 (2018)
In all cases of valuation or ownership of property which has escaped taxation, the Commissioner of Revenue may have subpoenaed witnesses to testify before any board of supervisors, board of mayor and aldermen, or other municipal governing authority, or before the commissioner himself, his designee or any other lawful taxing authority.
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