Mississippi Code

Miss. Code Ann. § 27-7-49 (2026)

Examination of returns

✓ current as of July 2026

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(1) Returns shall be examined by the commissioner or his or her duly authorized agents within three (3) years from the due date or the date the return was filed, whichever is later, and no determination of a tax overpayment or deficiency shall be made by the commissioner after the expiration of the three-year period, except as provided in this section and as provided in Section 27-7-307.

(2) When an examination of a return made under this article has been commenced, and the taxpayer notified of the examination, either by certified mail or personal delivery by an agent of the commissioner, within the three-year examination period provided in subsection (1) of this section, the determination of the correct tax liability may be made by the commissioner after the expiration of the three-year examination period, provided that the determination shall be made within one (1) year after the expiration of the three-year examination period; however, this limitation and the limitation contained in subsection (1) of this section shall not apply:
- (a) To any tax period for which the taxpayer failed to file a return, in which case the tax, including any applicable penalties and interest, may be assessed by the commissioner at any time and the tax, penalties and/or interest so assessed may be collected by the commissioner as otherwise provided by law.
- (b) In the case of a false or fraudulent return with the intent to evade tax. In such a case the commissioner is authorized to compute, determine and assess at any time the estimated amount of tax due on the return, including any applicable penalties and interest, from any information in his or her possession, and after the tax, penalties and/or interest are assessed, to collect them as otherwise provided by law.
- (c) In the case of an agreement in writing entered into by the commissioner and the taxpayer, made prior to the expiration of the applicable time periods provided for in subsections (1) and (2) of this section, consenting to the examination of a return. In such a case the determination of a tax overpayment or deficiency and/or the issuance of an assessment may be made within the agreed upon period. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period.
- (d) In a case in which a taxpayer requests an extension of time for filing any return required by this article, and the request is granted. In such a case the limitation of time for examining the return and determining any tax overpayment or assessing any tax deficiency from the return shall be extended for a like period.

(3) Taxpayers shall keep and maintain an accurate and complete set of records and other information sufficient to allow the department to determine the correct amount of tax due. The records and other information shall be open and available for inspection by the department upon request at a reasonable time and location. Refusal or delay by the taxpayer to provide documentation for examination upon the department's request shall result in an assessment being made from any information available, which shall be prima facie correct.

(4) A taxpayer may apply to the commissioner for revision of any return filed under this article at any time within three (3) years from the due date, or if an extension of time to file was granted, three (3) years from the date the return was filed. If the return is not filed by the time authorized by the extension, then the three (3) years begin to run from the final day of the extension period.

(5) Where the reported taxable income of a taxpayer has been increased or decreased by the Internal Revenue Service, the three-year examination period provided in subsection (1) of this section shall not be applicable, insofar as the Mississippi income tax liability is affected by the specific changes made by said Internal Revenue Service. However, no additional assessment or no refund shall be made under the provisions of this article after three (3) years from the date the Internal Revenue Service disposes of the tax liability in question.

(6) Where the reportable taxable income of a taxpayer has been decreased by the carryback of a net casualty loss deduction under Section 27-7-20 or the carryback of a net operating loss deduction under Section 27-7-17, the three-year examination period provided under subsection (1) of this section shall not be applicable insofar as the Mississippi income tax liability is affected by the carryback of the net casualty loss deduction or the carryback of the net operating loss deduction.

Codes, 1942, § 9220-25; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 24; Laws, 1958, ch. 554, § 7; Laws, 1966, ch. 632, § 1; Laws, 1971, ch. 512, § 1; Laws, 1986, ch. 393, § 5; Laws, 1993, ch. 563, § 3; Laws, 2007, ch. 466, § 2; Laws, 2010, ch. 386, § 2, eff. 7/1/2010.

Amended by Laws, 2017, ch. 335, HB 686, 1, eff. 1/1/2017.

Amended by Laws, 2013, ch. 470, HB 892, 1, eff. 1/1/2013.

Notes of Decisions

Cited in 9 cases (3 in the last 5 years), 1999–2025 · leading case: Vickie Kansler v. Mississippi Dep't of Revenue, 263 So. 3d 641 (Miss. 2018).

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Vickie Kansler v. Mississippi Dep't of Revenue, 263 So. 3d 641 (Miss. 2018). · cites it 2× “See Miss. Code Ann. § 27-7-49 (5) (Supp. 2008).”

Pursue Energy Corp. v. MISS. STATE TAX COM'N, 816 So. 2d 385 (Miss. 2002). “It does not necessarily follow, however, that litigation contemplates merely filing and defending lawsuits.”

Roy McCrory v. Mississippi Dep't of Revenue, 152 So. 3d 1204 (Miss. Ct. App. 2014). “…commissioner at any time and the tax, penalties and/or interest so assessed may be collected by the commissioner....” Miss.Code Ann. § 27-7-49(2)(a).”

Robert L Williams, Jr. v. Ed Morgan, 201 So. 3d 1073 (Miss. Ct. App. 2016). “” Miss. Code Ann. § 27-7-49 (2). A plain reading of this [statute] clearly indicates that the [“]statute letter[”] is not mailed to taxpayers to inform them of additional income tax due and to afford them an opportunity to contest the same.”

Caesars Ent., Inc. v. Mississippi Dep't of Revenue (Miss. 2020). · cites it 10× “Miss. Code Ann. § 27-7-49 (1)-(2) (Rev. 2010) (current version at Miss.”

Rawan Hayaf, LLP, Ali M. Saleh, Hayaf Saleh & Sena Edha v. Herb Frierson, in his Off. Capacity as the Comm'r of Revenue of the Mississippi Dep't of Revenue (Miss. Ct. App. 2021). “dit, nor did they delay in doing so;[12] (3) the auditor made no indication that the taxpayers refused or delayed in providing documentation and, therefore, the individual tax assessments “are not prima facie correct”; and (4) the notices and audit work papers are insufficient…”

Billy G. Parrott Jr., Santa's Tree Land & Wholesale Fireworks, LLC, & Karen Parrott & Billy Parrott Jr., Individually v. Herb Frierson, In His Off. Capacity as The Comm'r of the Mississippi Dep't of Revenue & Mississippi Dep't of Revenue (Miss. Ct. App. 2025). “Miss. Code Ann. § 27-7-49 (3) (emphasis added).”

Back Bay Lawnscapes LLC, Lowell Fountain & Bethany Fountain v. Christopher Graham, In His Off. Capacity as The Comm'r of the Mississippi Dep't of Revenue (Miss. Ct. App. 2025). “See Miss. Code Ann. § 27-7-49 (3) (Rev. 2017); Rawan Hayaf LLP, 323 So.”

Pursue Energy Corp. v. Mississippi State Tax Comm'n (Miss. 1999). “The statutory procedure found at Miss. Code Ann. § 27-7-49 is clear and simple and based on sound public principles necessary to ensure a fair and impartial tax system.”

— Miss. Code Ann. § 27-7-49(2)(a) — 1 case

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