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Mississippi Code

Miss. Code Ann. § 27-10-7 (2026)

[Repealed]

✓ current as of July 2026
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Laws, 1994, ch. 348, § 2, eff. 1/1/1995.

Repealed by Laws, 2020, ch. 406, SB 2851,§ 87, eff. 7/1/2020.

Notes of Decisions
Cited in 9 cases, 1999–2017 · leading case: Est. of Mclemore v. Mclemore, 63 So. 3d 468 (Miss. 2011).
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Est. of Mclemore v. Mclemore, 63 So. 3d 468 (Miss. 2011). · cites it 4× “See Miss.Code Ann. § 27-10-7 (Rev.2010). It calls for estate taxes to be “apportioned among all persons interested in the estate,” but allows for the method described in the decedent’s will to take precedence over the statutory method.”
Davis v. Smith, 891 So. 2d 811 (Miss. 2005). · cites it 2× “Miss.Code Ann. § 27-10-7 (Rev.2003) provides that estate tax liability shall be apportioned “in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate,” meaning that…”
Last Will & Testament of Lawson v. Lambert, 792 So. 2d 977 (Miss. 2001). · cites it 2× “Miss.Code Ann. § 27-10-7 states: unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate.”
In Re Est. of Necaise, 915 So. 2d 449 (Miss. 2005). · cites it 2× “Miss.Code Ann. § 27-10-7 (emphasis supplied).”
Gerald D. McLemore v. Dennis Marshall McLemore (Miss. 2007). · cites it 4× “See Miss. Code Ann. § 27-10-7 (Rev. 2010). It calls for estate taxes to be “apportioned among all persons interested in the estate,” but allows for the method described in the decedent’s will to take precedence over the statutory method.”
Raymond Necaise v. Cheryl Seay (Miss. 2004). · cites it 2× “Miss. Code Ann. § 27-10-7 (emphasis supplied).”
W. E. Davis v. Raymond W. Smith (Miss. 2003). · cites it 2× “Miss. Code Ann. § 27-10-7 (Rev. 2003) provides that estate tax liability shall be apportioned “in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate,” meaning…”
Est. of Sommers v. Comm'r, 149 T.C. No. 8 (Tax Ct. 2017). “Under the Mississippi statute, a recipient of property from the decedent is subject to apportionment of estate tax if the property received was "included in the decedent's taxable estate." Miss. Code Ann. sec. 27-10-7 (West 2012) (requiring apportionment of tax "among all…”
Nell Gravlee Lange v. Martha Moore Lambert (Miss. 1999). “§ 27-10-7 states: unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate.”
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