§ 27-65-41. Tax constitutes a debt

MS Code § 27-65-41 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

The tax imposed by this chapter or damages assessed or interest applied by authority of this chapter shall constitute a debt due the State of Mississippi from the time the tax is due until it is paid and shall be a lien upon the property or rights to property of any person subject to the provisions of this chapter including the statute of limitations set forth in Section 27-65-42.