Mississippi Code
Miss. Code Ann. § 27-65-41 (2026)
Tax constitutes a debt
✓ current as of July 2026
The tax imposed by this chapter or damages assessed or interest applied by authority of this chapter shall constitute a debt due the State of Mississippi from the time the tax is due until it is paid and shall be a lien upon the property or rights to property of any person subject to the provisions of this chapter including the statute of limitations set forth in Section 27-65-42.
Codes, 1942, § 10119; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1942, ch. 138; Laws, 1944, ch. 129, § 7; Laws, 1952, ch. 403, § 4; Laws, 1955, Ex Sess ch. 106, § 1; Laws, 1958, ch. 576; Laws, 1972, ch. 405, § 1, eff. 6/26/1972.
Notes of Decisions
Cited in 2
cases (1 in the last 5 years), 1974–2025 · leading case: United States v. State Tax Com'n of State of Mississippi, 378 F. Supp. 558 (S.D. Miss. 1974).
United States v. State Tax Com'n of State of Mississippi, 378 F. Supp. 558 (S.D. Miss. 1974). “This sales tax not only constitutes a legal obligation from the vendor to the State, Miss.Code Ann. § 27-65-41 (1972), but creates a debtor-creditor relationship between the vendor and his vendee, who is legally liable to his vendor for the full amount of the tax, even if the…”
Jon C. McCoy v. Christopher Graham, in his Off. Capacity as the Comm'r of the Mississippi Dep't of Revenue (Miss. Ct. App. 2025). “” Miss. Code Ann. § 27-65-41 (Rev. 2017). ¶11.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.