Miss. Code Ann. » Miss. Code Ann. / Title 27 / Chapter 9
Mississippi Code

Miss. Code Ann. § 27-9-1 (2026)

Citation of chapter

✓ current as of July 2026
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This chapter may be cited as the estate tax law.

Codes, 1942, § 9262-01; Laws, 1956, ch. 413, § 1.

Notes of Decisions
Cited in 2 cases, 1997–1998 · leading case: Miss. State Tax Com'n v. Oscar E. Austin, 719 So. 2d 1172 (Miss. 1998).
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Miss. State Tax Com'n v. Oscar E. Austin, 719 So. 2d 1172 (Miss. 1998). · cites it 2× “She found that under federal law, the exchange of property between a trust and the person treated as "owner of the trust" is not recognized as a sale.”
Mississippi State Tax Comm'n v. Oscar E Austin (Miss. 1997). · cites it 2× “She found that under federal law, the exchange of property between a trust and the person treated as "owner of the trust" is not recognized as a sale.”
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