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Mississippi Code

Miss. Code Ann. § 27-3-3 (2024)

Commissioner of Revenue of Department of Revenue to be executive officer

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The Commissioner of Revenue of the Department of Revenue shall be the executive officer of the Department of Revenue. He shall have the power and authority to perform all duties and powers prescribed by the laws of this state to be performed by the Chairman of the State Tax Commission, the Commissioner of Revenue, the State Tax Commission or the Department of Revenue. The commissioner shall have the power and authority to enforce all rules and regulations promulgated by him, the Chairman of the State Tax Commission or the State Tax Commission.

Codes, 1942, § 9198; Laws, 1932, ch. 119; Laws, 1938, ch. 150; Laws, 1980, ch. 561, § 7; Laws, 2009, ch. 492, § 11, eff. 7/1/2010.

Notes of Decisions
Cited in 1 case, 1987–1987 · leading case: Mississippi State Tax Com'n v. Dyer Inv. Co., 507 So. 2d 1287 (Miss. 1987).
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Mississippi State Tax Com'n v. Dyer Inv. Co., 507 So. 2d 1287 (Miss. 1987). · cites it 2× “The only basis for error or invalidity in Dyer's accounts suggested by the Commission is that it has employed an accounting method with which the Commission disagrees.”
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