Mississippi Code
Miss. Code Ann. § 27-3-1 (2026)
Department of Revenue created; Commissioner of Revenue; term; qualifications; bond; removal from office
✓ current as of July 2026
- (1) There is hereby created a Department of Revenue, the head of which shall be the Commissioner of Revenue, who shall be appointed by the Governor, with the advice and consent of the Senate. Each term of office of the Commissioner of Revenue shall be for six (6) years, or until his successor shall be appointed and qualified. The Governor shall include in his appointment, the expiration date of the appointment. Vacancies shall be filled by the Governor for the unexpired portion of the term in which the vacancy occurs.
- (2) The Commissioner of Revenue shall be a qualified elector, shall have at least a bachelor's degree from an accredited college or university, and shall possess a special knowledge of taxation and revenue as pertaining to the State of Mississippi. The Commissioner of Revenue shall be full time and shall not be actively engaged in any other business or occupation.
- (3) The Commissioner of Revenue shall, before entering upon the discharge of the duties of his office, take and subscribe to the oath of office prescribed by the Constitution, shall file the oath in the Office of the Secretary of State, and shall execute a bond in some surety company authorized to do business in the state, to be approved by the Governor, and filed in the Office of the Secretary of State in the penal sum of Two Hundred Fifty Thousand Dollars ($250,000.00), conditioned for the faithful and impartial discharge of the duties of his office. The premium on the bond shall be paid as provided by law out of funds appropriated to the Department of Revenue.
- (4) The Commissioner of Revenue is not subject to removal from office other than by impeachment or by removal from office as provided for under Section 25-5-1, except that in addition to impeachment and removal, the Commissioner of Revenue may also be removed from office for a criminal conviction for violating the Internal Revenue Code.
Codes, 1942, §§ 9197, 9198; Laws, 1932, ch. 119; Laws, 1938, ch. 150; Laws, 1973, ch. 431, § 1; Laws, 1980 ch. 561, § 6; Laws, 2009, ch. 492, § 9, eff. 7/1/2010.
Notes of Decisions
Cited in 13
cases (3 in the last 5 years), 1982–2023 · leading case: City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289 (Miss. 2003).
City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289 (Miss. 2003). “Miss.Code Ann. § 27-3-1 et seq. (1999) and § 27-65-1 et seq.”
Emma R. Doss v. Claiborne Cnty. Bd. of Supervisors, 230 So. 3d 1100 (Miss. Ct. App. 2017). “BARNES AND WESTBROOKS, JJ„ NOT PARTICIPATING. 1 . For simplicity’s sake, we refer to the plaintiffs collectively as "Doss.”
Jones Cnty. Sch. Dist. v. Mississippi Dep't of Revenue, 111 So. 3d 588 (Miss. 2013). “Laws 1228 -1379; see Miss.Code Ann. § 27-3-1 (Rev.2010). . The Order on Motion for Intervention states the Attorney General authorized the Secretary of State to intervene in this case.”
State v. Burnham, 546 So. 2d 690 (Miss. 1989). “[2] The State Tax Commission has been created by Miss. Code Ann. § 27-3-1 (1972). The Commission has three members, each of whom "shall perform all other duties which are now or may hereafter be imposed upon them by law.”
Fugitt v. Mississippi Dep't of Revenue (In re Fugitt), 539 B.R. 289 (Bankr. S.D. Miss. 2014). “The MDOR is an agency of the State of Mississippi created by Miss.Code Ann. § 27-3-1(1). MDOR’s predecessor, the Mississippi State Tax Commission, notified Rhonda Fugitt in a letter dated April 2.”
Bankston v. Mississippi Dep't of Revenue, 95 So. 3d 1275 (Miss. Ct. App. 2012). “Miss.Code Ann. § 27-3-1 (Rev.2010). The parties refer to the MDOR as the MSTC, which was its name at the time of the original suit, but for the purposes of this opinion, we refer only to the MDOR to avoid confusion.”
Blalock v. Mississippi Dep't of Revenue (In re Blalock), 537 B.R. 284 (Bankr. S.D. Miss. 2015). “See Miss. Code Ann. § 27-3-1 (1972). For consistency, the Court refers only to the MDOR throughout this Opinion.”
Lamar Outdoor Advert., Inc. v. Mississippi State Tax Comm'n, 539 F. Supp. 817 (S.D. Miss. 1982). “Sections 27-3-1 et seq. The ABC Division of the Mississippi State Tax Commission was established by and is existing under and by virtue of Section 67-1-19.”
Necaise v. May (S.D. Miss. 2023). “See Miss. Code Ann. §§ 27-3-1 et seq.; see also In re Fugitt, 539 B.”
Necaise v. Mississippi Dep't of Revenue (S.D. Miss. 2023). “See Miss. Code Ann. §§ 27-3-1 et seq.; see also In re Fugitt, 539 B.”
Necaise v. Mississippi Dep't of Revenue (S.D. Miss. 2023). “See Miss. Code Ann. §§ 27-3-1 et seq.; see also In re Fugitt, 539 B.”
Jones Cnty. Sch. Dist. v. Mississippi State Oil & Gas Bd. (Miss. 2011). “Laws 1228 -1379; see Miss. Code Ann. § 27-3-1 (Rev. 2010). 4 ¶6.”
— Miss. Code Ann. § 27-3-1(1) — 1 case
Fugitt v. Mississippi Dep't of Revenue (In re Fugitt), 539 B.R. 289 (Bankr. S.D. Miss. 2014). “The MDOR is an agency of the State of Mississippi created by Miss.Code Ann. § 27-3-1(1). MDOR’s predecessor, the Mississippi State Tax Commission, notified Rhonda Fugitt in a letter dated April 2.”
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