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U.S. State Codes
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Mississippi
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Title 27 - Taxation and Fin...
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Chapter 9 - Estate Tax
Chapter 9 - Estate Tax
§ 27-9-1. Citation of chapter
§ 27-9-3. Definitions
§ 27-9-5. Tax levy
§ 27-9-5. Tax levy
§ 27-9-5. Tax levy
§ 27-9-5. Tax levy
§ 27-9-5. Tax levy
§ 27-9-7. The gross estate; alternate method of valuation
§ 27-9-7. The gross estate; alternate method of valuation
§ 27-9-8. Valuation of farm and closely held business property
§ 27-9-9. Determination of net estate of resident decedent
§ 27-9-9. Determination of net estate of resident decedent
§ 27-9-10. Deduction of value of qualified terminable interest property from gross estate in determining net estate; limitation to resident
§ 27-9-11. Specific exemption as to estate of resident decedent
§ 27-9-13. When intangibles of nonresident are exempt
§ 27-9-15. Determination of net estate of nonresident decedent
§ 27-9-15. Determination of net estate of nonresident decedent
§ 27-9-17. Deductions and exemptions as to estate of nonresident decedent
§ 27-9-19. Situs of property
§ 27-9-21. Notice
§ 27-9-23. Executor to make return
§ 27-9-25. No administration; false return; duty of commissioner
§ 27-9-27. When tax due
§ 27-9-29. Receipts; executor’s return, discharge
§ 27-9-33. Party paying reimbursed
§ 27-9-35. Lien
§ 27-9-37. Personal liability of the executor
§ 27-9-39. Action for recovery of taxes; applicable laws
§ 27-9-41. Tax upon settlement of executor’s account
§ 27-9-43. Examination of returns
§ 27-9-45. Additional taxes; assessments following determination of taxpayer’s contest with federal government
§ 27-9-49. Refunds; appeal of initial denial
§ 27-9-51. Administration
§ 27-9-53. Regulations
§ 27-9-55. Secrecy required
§ 27-9-57. Penalties
§ 27-9-59. Chapter in force until federal estate tax repealed
§ 27-9-61. Prior claims not affected by chapter