Chapter 3 - DEPARTMENT OF REVENUE

Section 27-3-1 - Department of Revenue created; Commissioner of Revenue; term; qualifications; bond; removal from office
Section 27-3-2 - Name of proposed commissioner to be submitted to senate for advice and consent; chairman of State Tax Commission to serve as Commissioner of Revenue until person appointed by governor has been appointed and qualified
Section 27-3-3 - Commissioner of Revenue of Department of Revenue to be executive officer
Section 27-3-4 - Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue
Section 27-3-5 and 27-3-7 - [Repealed]
Section 27-3-9 - Compensation of Commissioner of Revenue
Section 27-3-11 - [Repealed]
Section 27-3-13 - Employees
Section 27-3-14 - [Repealed]
Section 27-3-15 - Bonds of employees
Section 27-3-17 - Quarters and equipment for Department of Revenue
Section 27-3-19 - Official seal
Section 27-3-21 - [Repealed]
Section 27-3-23 - Audit of department
Section 27-3-25 and 27-3-27 - [Repealed]
Section 27-3-29 - [Repealed]
Section 27-3-31 - Specific duties and powers
Section 27-3-32 - [Repealed]
Section 27-3-33 - Prosecutions, actions, proceedings, and suits; levy on compensation owing to delinquent taxpayer
Section 27-3-35 - Subpoena of witnesses
Section 27-3-37 - Negligent or defaulting official to be made party to suit
Section 27-3-39 - Investigations of property escaping taxation; additional assessments
Section 27-3-41 - Limitation
Section 27-3-43 - Certain land purchased by commissioner as successful bidder may be sold or retained in best interest of state
Section 27-3-45 - Settlements with State Treasurer's reports to State Auditor of public accounts
Section 27-3-47 - Political subdivisions of state not chargeable with fees; fees not to be deducted from certain funds
Section 27-3-49 - Commissioner of Revenue to investigate taxation and make recommendations to legislature
Section 27-3-51 - Annual visits to each county of the state; information concerning realty transfers; requests for and verification of realty sales data; salary increases for Department of Revenue appraisers receiving certain certifications
Section 27-3-52 - Counties to have certified appraisal personnel; continuing education; increases in compensation
Section 27-3-53 - Informational forms
Section 27-3-55 - [Repealed]
Section 27-3-57 - Deposit of funds; apportionment of collections; bonding
Section 27-3-58 - Department of Revenue authorized to retain portion of proceeds collected from tax levied under authority of local and private law
Section 27-3-59 - Assessors' and collectors' conferences
Section 27-3-61 - Filing, preservation and disposition of records; digital or electronic preservation; destruction of paper record after digital or electronic preservation
Section 27-3-63 - Audit of books outside of state to determine tax liability
Section 27-3-65 - Audit of books outside state to determine tax liability; designation of agents to make audit
Section 27-3-67 - State taxing agency to have access to confidential information of other state taxing agencies
Section 27-3-69 - Recovery of interest and penalties; apportionment
Section 27-3-71 - Transfer of other powers and duties
Section 27-3-73 - Secrecy of tax returns; release of certain information about individuals who are delinquent in payment of child support or under investigation for fraud or abuse of state or federal program
Section 27-3-75 - [Repealed]
Section 27-3-77 - Certain individual tax records exempt from public access requirement
Section 27-3-79 - Penalties for tax evasion; statute of limitations for tax evasion
Section 27-3-80 - Creation of task force to facilitate investigation and prosecution of drug trafficking kingpins regarding tax evasion and other crimes; reporting and determination of possible violations of law; employment of criminal investigator; confidentiality of information; definitions
Section 27-3-81 - Required payment of taxes, when liability exceeds certain sum, by wire transfer or other means making funds immediately available; penalty and interest
Section 27-3-83 - Regulation of manner and method of filing of tax returns and other tax documents and information submitted to Department of Revenue; electronic filing mandate for certain taxpayers; exception; alternative forms of signature; effect of electronic or paper reproduction of form or document; penalties for violations of regulations; signing document filed with department is swearing under oath that all information provided is true and correct; release of information to authorized individuals
Section 27-3-85 - Mississippi COVID-19 Relief Payment Fund created; definitions; source and use of monies; establishment of program to provide payment to eligible taxpayers
Section 27-3-87 - Employment of qualified accountant by incentive program applicant or participant to perform third-party audit verification or review of information submitted by applicant or participant in lieu of audit, verification or review by department