Mississippi Code
Miss. Code Ann. § 27-10-1 (2026)
[Repealed]
✓ current as of July 2026
Laws, 1994, ch. 348, § 11, eff. 1/1/1995.
Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.
Notes of Decisions
Cited in 4
cases, 1999–2005 · leading case: Last Will & Testament of Lawson v. Lambert, 792 So. 2d 977 (Miss. 2001).
Last Will & Testament of Lawson v. Lambert, 792 So. 2d 977 (Miss. 2001). “The Mississippi Uniform Estate Tax Apportionment Act, Miss.Code Ann. §§ 27-10-1 to 27-10-25 (1999), requires that estate taxes be apportioned unless the decedent's will directs otherwise.”
In Re Est. of Necaise, 915 So. 2d 449 (Miss. 2005). “See, Miss.Code Ann. § 27-10-1, et seq.... It is clear under the statute that: (1) any person receiving transfers of assets must bear their pro rata share of the gift and estate tax resulting if that transfer is included in the decedent's taxable estate; and (2) the testator may…”
Raymond Necaise v. Cheryl Seay (Miss. 2004). “See, Miss. Code Ann. § 27-10-1 , et seq.... It is clear under the statute that: (1) any person receiving transfers of assets must bear their pro rata share of the gift and estate tax resulting if that transfer is included in the decedent’s taxable estate; and (2) the testator…”
Nell Gravlee Lange v. Martha Moore Lambert (Miss. 1999). “The Mississippi Uniform Estate Tax Apportionment Act, Miss. Code Ann. §§ 27-10-1 to 27-10-25 (1999), requires that estate taxes be apportioned unless the decedent's will directs otherwise.”
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