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Mississippi Code

Miss. Code Ann. § 27-3-77 (2026)

Certain individual tax records exempt from public access requirement

✓ current as of July 2026
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Records in the possession of a public body, as defined by paragraph (a) of Section 25-61-3 which would disclose information about a person's individual tax payment or status, shall be exempt from the provisions of the Mississippi Public Records Act of 1983.

Laws, 1983, ch. 424, § 14, eff. 7/1/1983.

Notes of Decisions
Cited in 4 cases, 1989–1999 · leading case: Mississippi Dep't of Wildlife, Fisheries & Parks v. Mississippi Wildlife Enf't Officers' Ass'n, 740 So. 2d 925 (Miss. 1999).
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Mississippi Dep't of Wildlife, Fisheries & Parks v. Mississippi Wildlife Enf't Officers' Ass'n, 740 So. 2d 925 (Miss. 1999). · cites it 2× “For example, Miss.Code Ann. § 27-3-77 (1999), specifically provides that information in the possession of a public body concerning a person’s individual tax payment or status, shall be exempt from disclosure under the Act: Records in the possession of a public body, as defined…”
Am. Civil Liberties Union of Mississippi, Inc. v. Mabus, 719 F. Supp. 1345 (S.D. Miss. 1989). · cites it 2× “Miss.Code Ann. § 27-3-77. Certain academic records.”
Ms Dept. of Wildlife v. Wildlife Enf. Off., 740 So. 2d 925 (Miss. 1999). · cites it 2× “For example, Miss.Code Ann. § 27-3-77 (1999), specifically provides that information in the possession of a public body concerning a person's individual tax payment or status, shall be exempt from disclosure under the Act: Records in the possession of a public body, as defined…”
Mississippi Wildlife, Fisheries & Parks v. Wildlife Enf't Officers' Ass'n, Inc. (Miss. 1997). · cites it 2× “For example, Miss. Code Ann. § 27-3-77 (1999), specifically provides that information in the possession of a public body concerning a person's individual tax payment or status, shall be exempt from disclosure under the Act: Records in the possession of a public body, as defined…”
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