Mississippi Code

Miss. Code Ann. § 27-73-5 (2026)

Period within which suits may be filed for refunds

✓ current as of July 2026

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Except as otherwise provided in Sections 27-7-49, 27-13-49 and 27-65-42, all suits by any taxpayer for the recovery of any privilege, income, franchise, or other excise tax, and all applications or proceedings for any refund or credit of these taxes shall be filed or made within three (3) years next after the return was filed, or from the date the assessment of the tax was made, or from the date the tax was paid, as the case may be, whichever is the earlier, and no recovery of taxes under any such suit shall be had and no refund of taxes shall be made unless the suit or application was filed within the period of limitation.

However, as to income taxes the three-year statute of limitations shall be extended to six (6) years in cases where the reported net income of a taxpayer has been reduced by the Internal Revenue Service for any taxable period.

Codes, 1942, § 9979.5; Laws, 1956, ch. 424, § 1.

Amended by Laws, 2013, ch. 470, HB 892, 5, eff. 1/1/2013.

Notes of Decisions

Cited in 7 cases (1 in the last 5 years), 2004–2022 · leading case: Davis v. Attorney Gen., 935 So. 2d 856 (Miss. 2006).

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Davis v. Attorney Gen., 935 So. 2d 856 (Miss. 2006). · cites it 17× “" Miss.Code Ann. § 27-73-5 (emphasis added).”

Jones Cnty. Sch. Dist. v. Mississippi Dep't of Revenue, 111 So. 3d 588 (Miss. 2013). · cites it 8× “Whether the [c]hancellor erred in finding that the statute of limitations provided by Miss.Code Ann. § 27-73-5 limits the Jones County School District’s claim for [a] refund of severance taxes.”

Mississippi Windstorm Underwriting Ass'n v. Union Nat'l Fire Ins., 86 So. 3d 216 (Miss. 2012). · cites it 3× “See Miss.Code Ann. § 27-73-5 (Rev.2010). MWUA argues that its assessments do not fit within the statute.”

Prince v. State Dep't of Revenue, 55 So. 3d 273 (Ala. Civ. App. 2010). · cites it 2× “However, Mississippi law provides a three-year limitations period for income-tax refund claims, Miss.Code Ann. § 27-73-5 (2009); that limitations period has long since expired.”

Wayne Cnty. Sch. Dist. v. Quitman Sch. Dist. & The Sch. Bd. of The Quitman Sch. Dist. v. Keith Clay, Ben Graves, Leah Parson, Fred Andrews, Charles Chapman, Jimmy D. Barnett, & Terry Graham (Miss. 2022). · cites it 8× “Our holding comports with the Court’s earlier applications of article 4, section 104, of the Mississippi Constitution.”

Freddie L. Davis v. Attorney Gen. (Miss. 2004). · cites it 13× “whichever is the earlier, and no recovery of taxes under any such suit shall be had and no refund of taxes shall be made unless such suit or application was filed within said period of limitation.”

Jones Cnty. Sch. Dist. v. Mississippi State Oil & Gas Bd. (Miss. 2011). · cites it 6× “Whether the [c]hancellor erred in finding that the statute of limitations provided by Miss. Code Ann. § 27-73-5 limits the Jones County School District’s claim for [a] refund of severance taxes.”

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