Miss. Code § 27-9-5
A tax equal to the sum of the following percentages of the value of the net estate is hereby imposed upon the transfer of the net estate of every decedent dying on or after October 1, 1989, and before October 1, 1990, whether a resident or a nonresident of the State of Mississippi:
MISSISSIPPI ESTATE TAX SCHEDULE
Over | But not over | Of excess over | |
$ -0- | $ 100,000 | 1.4% | |
100,000 | 200,000 | 1,400 plus 2.8% | 100,000 |
200,000 | 400,000 | 4,200 plus 4.4% | 200,000 |
400,000 | 600,000 | 13,000 plus 5.75% | 400,000 |
600,000 | 800,000 | 24,500 plus 6.9% | 600,000 |
800,000 | 1,000,000 | 38,300 plus 8.3% | 800,000 |
1,000,000 | 1,500,000 | 54,900 plus 9.7% | 1,000,000 |
1,500,000 | 2,000,000 | 103,400 plus 10.85% | 1,500,000 |
2,000,000 | 2,500,000 | 157,650 plus 12.0% | 2,000,000 |
2,500,000 | 3,000,000 | 217,650 plus 13.15% | 2,500,000 |
3,000,000 | 3,500,000 | 283,400 plus 14.3% | 3,000,000 |
3,500,000 | 4,000,000 | 354,900 plus 15.7% | 3,500,000 |
4,000,000 | 5,000,000 | 433,400 plus 16.1% | 4,000,000 |
5,000,000 | 6,000,000 | 594,400 plus 16.5% | 5,000,000 |
6,000,000 | 7,000,000 | 759,400 plus 16.9% | 6,000,000 |
7,000,000 | 8,000,000 | 928,400 plus 17.3% | 7,000,000 |
8,000,000 | 9,000,000 | 1,101,400 plus 17.7% | 8,000,000 |
9,000,000 | 10,000,000 | 1,278,400 plus 18.1% | 9,000,000 |
10,000,000 and over | 1,459,400 plus 18.5% | 10,000,000 |
Provided, however, that the tax due under this section shall not be less than the state death tax credit allowable under Title 26, Section 2011, USCS.
Miss. Code § 27-9-5