- Section 27-7-1 - Citation of article
- Section 27-7-3 - Definitions
- Section 27-7-5 - Imposition of the tax
- Section 27-7-7 - Tax a debt
- Section 27-7-9 - Gain or loss on disposition of property
- Section 27-7-11 - Inventories
- Section 27-7-13 - Net income defined
- Section 27-7-15 - Gross income defined
- Section 27-7-16 - Gross income; treatment of employees' pension trusts, tax-sheltered annuities, deferred compensation plans, self-employed retirement plans, and individual retirement accounts or retirement bonds
- Section 27-7-17 - Deductions allowed
- Section 27-7-18 - Adjustments to gross income; alimony payments; unreimbursed moving expenses; payments for medical insurance by self-employed individuals; contributions to MACS program account; unreimbursed expenses related to donation of organ by living donor
- Section 27-7-19 - Items not deductible
- Section 27-7-20 - Casualty losses of individuals
- Section 27-7-21 - Exemptions allowed
- Section 27-7-22 - Tax credits for qualified businesses
- Section 27-7-22.1 - [Repealed]
- Section 27-7-22.3 - [Repealed Effective 10/1/2025] credit against state income taxes for authorized companies
- Section 27-7-22.3 - [Repealed Effective 10/1/2025] Credit for employees who pay job assessment fee; credit against state income taxes for authorized companies (ยง 27-7-22.3)
- Section 27-7-22.5 - Income tax credit for manufacturers, distributors and wholesale or retail merchants for ad valorem taxes paid on commodities, raw materials, works-in-process, goods, wares and merchandise held for resale; income tax credit for individual, firm or corporation for ad valorem taxes on rental equipment
- Section 27-7-22.7 - [Repealed Effective 12/31/2025] Income tax credit for charges for using certain public port facilities
- Section 27-7-22.9 - [Repealed Effective 12/31/2025] Income tax credit for charges for using certain public port facilities; annual report regarding impact of section 27-7-22.7
- Section 27-7-22.11 - Tax credit under Venture Capital Act of 1994
- Section 27-7-22.13 - Financial institution; credit; net gain
- Section 27-7-22.15 - Income tax credit for approved reforestation practices
- Section 27-7-22.16 - Income tax credit for remediation costs incurred at brownfield agreement site
- Section 27-7-22.17 - Job tax credit for permanent business enterprises operating certain projects that create at least 3,000 new full-time jobs
- Section 27-7-22.18 - Job tax credit for business enterprises owning or operating certain projects that create at least 450 new full-time jobs
- Section 27-7-22.19 - Job tax credit for integrated suppliers located on the site of certain projects
- Section 27-7-22.20 - Investment tax credit for business enterprises owning or operating certain projects with an initial capital investment of at least $600,000,000
- Section 27-7-22.21 - Income tax credit for donations of land or interest in land considered priority site for conservation under Mississippi Natural Heritage Program or adjacent to and along a stream fully nominated to Mississippi Scenic Streams Stewardship Program
- Section 27-7-22.22 - Income tax credit for use of taxpayer's land as natural area preserve, wildlife refuge, etc. or for public outdoor recreational opportunities
- Section 27-7-22.23 - Income tax credit for utilization of port facilities at state, county and municipal ports for import of cargo
- Section 27-7-22.24 - Mississippi Development Authority to report annually on the impact of the income tax credit granted in section 27-7-22.23
- Section 27-7-22.25 - [Repealed Effective 7/1/2025] Income tax credit for utilization of airport facilities at public airports for export or import of cargo
- Section 27-7-22.26 - [Repealed Effective 7/1/2025] Mississippi Development Authority to report annually on the impact of the income tax credit granted in section 27-7-22.25
- Section 27-7-22.27 - Income tax job credit for certain business enterprises in areas within municipalities certified as economically distressed communities; definitions; designation as economically distressed community; certification of status; amount of tax credit; eligibility
- Section 27-7-22.28 - Job tax credit for certain producers of alternative energy definitions
- Section 27-7-22.29 - Job tax credit for certain producers of alternative energy - general provisions
- Section 27-7-22.30 - Manufacturing investment tax credit for manufacturing enterprises that have operated in Mississippi for not less than two years
- Section 27-7-22.31 - Income tax credit for certain costs and expenses in rehabilitating eligible property certified as a historic structure or structure in a certified historic district; recapture of credit; applicability of section
- Section 27-7-22.32 - Income tax credit for certain qualified adoption expenses
- Section 27-7-22.33 - Income tax credit for certain long-term care insurance policy premiums; limitations
- Section 27-7-22.34 - Qualified business or industry allowed job tax credit for certain new full-time employee jobs; duration of credits; requirements; carrying forward credit
- Section 27-7-22.35 - Investment tax credit for enterprises owning or operating certain electric and thermal energy producing facilities
- Section 27-7-22.36 - [Repealed Effective 1/1/2026] Job tax credit for enterprises owning or operating an upholstered household furniture manufacturing facility for each full-time employee employed in new cut and sew job
- Section 27-7-22.37 - Income tax credit for qualified prekindergarten program support contributions
- Section 27-7-22.38 - [Repealed]
- Section 27-7-22.39 - [Effective Until 7/1/2024] Income tax credit for voluntary cash contributions to qualifying charitable organizations; separate income tax credit for voluntary cash contributions to qualifying foster care charitable organizations
- Section 27-7-22.39 - [Effective 7/1/2024] Income tax credit for voluntary cash contributions to qualifying charitable organizations; separate income tax credit for voluntary cash contributions to qualifying foster care charitable organizations
- Section 27-7-22.40 - [Repealed 1/1/2026] Job tax credit for certain full-time jobs created in Mississippi by water transportation enterprises
- Section 27-7-22.41 - Tax credit for certain business enterprises making voluntary cash contributions to eligible charitable organizations
- Section 27-7-22.42 - [Repealed Effective 1/1/2027] Income tax credit for qualified railroad reconstruction or replacement expenditures made by eligible taxpayers; definitions
- Section 27-7-22.43 - Pregnancy Resource Act; tax credit for certain business enterprises making voluntary cash contributions to eligible charitable organizations
- Section 27-7-22.44 - Income tax credit for employer taxpayers for blood donations made by employees during a blood drive
- Section 27-7-22.45 - Income tax credit for qualified flat-rolled aluminum production facilities, biocarbon production facilities, certain other industrial facilities, or associated port improvement projects
- Section 27-7-22.46 - Tax credit for certain business enterprises making voluntary cash contributions to certain eligible charitable organizations that purchase, warehouse, and deliver food to food pantries or soup kitchens
- Section 27-7-22.47 - Tax credit for certain taxpayers making voluntary cash contributions to eligible transitional home organizations
- Section 27-7-22.48 - Tax credit for certain taxpayers making voluntary cash contributions to eligible charitable organizations
- Section 27-7-22.49 - Income tax credit for eligible taxpayers for certain employment-related expenses
- Section 27-7-23 - Net income of nonresident and foreign taxpayers
- Section 27-7-24 - Allocation and apportionment of income of financial institution with taxable activities within and without state
- Section 27-7-24.1 - Allocation and apportionment of income of financial institution with taxable activities within and without state; definitions
- Section 27-7-24.3 - Allocation and apportionment of income of financial institution with taxable activities within and without state; receipts factor
- Section 27-7-24.5 - Allocation and apportionment of income of financial institution with taxable activities within and without state; property factor
- Section 27-7-24.7 - Allocation and apportionment of income of financial institution with taxable activities within and without state; payroll factor; compensation; employee services
- Section 27-7-24.8 - Allocation and apportionment of income of major medical or pharmaceutical supplier of Mississippi distribution facility with taxable activities within and without state
- Section 27-7-24.9 - Allocation and apportionment of income of major medical laboratory service business with taxable activities within and without state
- Section 27-7-25 - Partnerships
- Section 27-7-26 - Election by partnership, S corporation or similar pass-through entity to be taxed as electing pass-through entity
- Section 27-7-27 - Estates and trusts
- Section 27-7-29 - Organizations exempt from taxation; taxation of business income unrelated to tax exempt purposes of certain organizations
- Section 27-7-30 - Qualified business or industry exempt from taxation on income arising from certain projects developed under Mississippi Major Impact Act; requirements; reduction of amount of exemption
- Section 27-7-31 - Returns of income tax; individual returns
- Section 27-7-33 - Partnership returns; taxable year
- Section 27-7-35 - Fiduciary returns; taxable year; excess income carryover
- Section 27-7-37 - Corporate returns
- Section 27-7-39 - Information at source
- Section 27-7-41 - Time and place for filing returns
- Section 27-7-43 - Returns for period less than twelve months
- Section 27-7-45 - Time for payment of tax or child support; effect of state officer's or employee's failure to pay; payment by check; manner of payment by corporation subject to LIFO recapture
- Section 27-7-47 - Free online income tax preparation and filing services for certain taxpayers
- Section 27-7-49 - Examination of returns
- Section 27-7-50 - Extension of time to file return
- Section 27-7-51 - Additional taxes or refunds
- Section 27-7-53 - Delinquent taxes; failure to file return
- Section 27-7-55 - Collection of tax; enrolling judgment
- Section 27-7-57 - Warrant for collection of tax
- Section 27-7-59 - Jeopardy assessment and warrant
- Section 27-7-61 - Execution by sheriff or special agent; fees; disposition of property
- Section 27-7-63 - Commissioner may bid at sales
- Section 27-7-65 - Alias executions
- Section 27-7-67 - Sheriff and special agent not personally liable
- Section 27-7-69 - Tax upon settlement of fiduciary's account
- Section 27-7-71 and 27-7-73 - [Repealed]
- Section 27-7-75 - Receipts for taxes
- Section 27-7-77 - Credit for income taxes paid
- Section 27-7-79 - Administration of article
- Section 27-7-81 - Regulatory authority
- Section 27-7-83 - [Effective Until 7/1/2024] Confidentiality of reports and returns; release of certain information under certain circumstances
- Section 27-7-83 - [Effective 7/1/2024] Confidentiality of reports and returns; release of certain information under certain circumstances
- Section 27-7-85 - Community property not recognized
- Section 27-7-87 - Penalties
- Section 27-7-88 - Contribution to Mississippi Burn Care Fund from state income tax refund; additional contribution at time of filing tax return authorized
- Section 27-7-89 - Contribution to Mississippi Educational Trust Fund from state income tax refund
- Section 27-7-90 - Contribution to Mississippi Commission for Volunteer Service Fund from state income tax refund
- Section 27-7-91 - Designation of contributions to Mississippi Wildlife Heritage Fund on income tax returns
- Section 27-7-93 - Transfer to Wildlife Heritage Fund of contributions designated on tax returns; expenditures
- Section 27-7-93.1 - Contribution to Mississippi Wildlife, Fisheries and Parks Foundation from state income tax refund
- Section 27-7-94 - Contribution to Mississippi Military Family Relief Fund from state income tax refund
- Section 27-7-95 - Limitations on allowances of losses from sales or exchanges of capital assets
- Section 27-7-97 - Capital loss carrybacks and carryovers
- Section 27-7-99 - "Capital asset" defined
- Section 27-7-101 - Other definitions relating to capital gains and losses
- Section 27-7-103 - Applicability of provisions of Internal Revenue Code relating to capital losses
- Section 27-7-105 - Penalty on underpayment of taxes attributable to fraud
- Section 27-7-107 - [Repealed]
- Section 27-7-109 - Deductions for payments paid with funds received under Paycheck Protection Program; when allowed