Mississippi Code
Miss. Code Ann. § 27-7-71 (2026)
and 27-7-73 - [Repealed]
✓ current as of July 2026
Repealed by Laws of 2005, ch. 499, § 36 eff. 7/1/2005.
§ 27-7-71. [Codes, 1942, § 9220-30; Laws, 1934, ch. 120; Laws, 1938, ch. 116; Laws, 1948, ch. 438, § 2; Laws, 1952, ch. 402, § 29; Laws, 1958, ch. 554, § 9; Laws, 1971, ch. 512, § 5, eff. 1/1/1971.] § 27-7-73. [Codes, 1942, § 9220-31; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 30; Laws, 1971, ch. 512, § 6, eff. 1/1/1971.]
Notes of Decisions
Cited in 5
cases, 2004–2012 · leading case: Mississippi Dep't of Revenue v. AT & T Corp., 101 So. 3d 1139 (Miss. 2012).
Mississippi Dep't of Revenue v. AT & T Corp., 101 So. 3d 1139 (Miss. 2012). “See Miss.Code Ann. § 27-7-71 (repealed by Laws of 2005, ch.”
Davis v. Attorney Gen., 935 So. 2d 856 (Miss. 2006). “Miss.Code Ann. § 27-7-71 (emphasis added).”
Ass'n Cas. Ins. v. Allstate Ins., 507 F. Supp. 2d 610 (S.D. Miss. 2007). “2006) (requiring plaintiff taxpayer to exhaust administrative remedies under Miss.Code Ann. § 27-7-71 (2007), which provides that “taxpayer[s] may appeal from the decision of the state tax commission as hereinafter set out”).”
Freddie L. Davis v. Attorney Gen. (Miss. 2004). “The plain language of Section 27-7-71 states: [a]ny tax deficiency, including any penalty and interest, determined by the state tax commission shall be paid within thirty days from the date of notification of the taxpayer, and if said sum is not paid within said thirty-day…”
Ass'n Cas. Ins. Co. v. Allstate Ins. Co., 507 F. Supp. 2d 610 (S.D. Miss. 2007). “2006) (requiring plaintiff taxpayer to exhaust administrative remedies under Miss.Code Ann. § 27-7-71 (2007), which provides that "taxpayer[s] may appeal from the decision of the state tax commission as hereinafter set out").”
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