The tax collector is authorized and empowered to refund any individual, firm or corporation any ad valorem, privilege or excise tax which has been paid or collected through error or otherwise when such person, individual, firm or corporation has paid any such tax in excess of the sum properly due whether paid under protest or not. Taxes erroneously paid within the meaning of this section shall include, but not be limited to, double payment, or overpayment, or payment on state, United States, vacant and exempt land, and the purchase paid for the redemption of lands erroneously sold for taxes.
All refunds under this provision shall be made out of any monies collected by the tax collector from the same source of revenue, or if such source of revenue no longer exists the refund shall come from the general fund collections. The tax collector shall issue a warrant to the claimant and deduct the proper amounts from his next settlement.
Codes, 1942, § 9980; Laws, 1932, ch. 311; Laws, 1985, ch. 425, § 8, eff. 3/26/1985.
Notes of Decisions
Davis v. Attorney Gen., 935 So. 2d 856 (Miss. 2006).
· cites it 2× “" [19] Section 27-73-1(2) states, "[t]his section shall not be construed as repealing or modifying Section 27-73-7, or any other law providing for the application for or the certification of a claim for refund, but shall be taken and construed as an additional and supplemental…”
Fiddle, Inc. v. Shannon, 834 So. 2d 39 (Miss. 2003).
· cites it 2× “Miss.Code Ann. § 27-73-7 (2000) provides: The tax collector is authorized and empowered to refund any individual, firm or corporation any ad valorem, privilege or excise tax which has been paid or collected through error or otherwise when such person, individual, firm or…”
State of Mississippi v. Loranth & Assocs., Inc. (Miss. 1998).
· cites it 7× “Miss. Code Ann. § 27-73-7 (1990) as follows: The tax collector is authorized and empowered to refund any individual, firm or corporation any ad valorem, privilege or excise tax which has been paid or collected through error or otherwise when such person, individual, firm or…”
State v. Loranth & Assocs., Inc., 746 So. 2d 312 (Miss. 1999).
· cites it 7× “Miss.Code Ann. § 27-73-7 (1990) as follows: The tax collector is authorized and empowered to refund any individual, firm or corporation any ad valorem, privilege or excise tax which has been paid or collected through error or otherwise when such person, individual, firm or…”
Fiddle, Inc. v. Stanley A. Shannon (Miss. 2001).
· cites it 2× “Miss. Code Ann. § 27-73-7 (2000) provides: The tax collector is authorized and empowered to refund any individual, firm or corporation any ad valorem, privilege or excise tax which has been paid or collected through error or otherwise when such person, individual, firm or…”
Freddie L. Davis v. Attorney Gen. (Miss. 2004).
· cites it 2× “” 19 Section 27-73-1(2) states, “[t]his section shall not be construed as repealing or modifying Section 27-73-7, or any other law providing for the application for or the certification of a claim for refund, but shall be taken and construed as an additional and supplemental…”
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