Mississippi Code
Miss. Code Ann. § 27-9-59 (2026)
Chapter in force until federal estate tax repealed
✓ current as of July 2026
The estate tax law of this state shall remain in force and effect so long as the government of the United States retains in full force and effect as a part of the revenue laws of the United States a federal estate tax, and this statute shall be repealed as and when the government of the United States ceases to impose an estate tax. Wherever possible the terms of this statute shall be construed in conformity with similar provisions of the estate tax law of the United States.
Codes, 1942, § 9262-07; Laws, 1956, ch. 413, § 7.
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).
Miss. State Tax Com'n v. Oscar E. Austin, 719 So. 2d 1172 (Miss. 1998). “1991 and 1996), does not expressly address revocable trusts, [2] pursuant to § 27-9-59, terms of the section are to be construed consistently with federal law.”
Mississippi State Tax Comm'n v. Oscar E Austin (Miss. 1997). “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. She further noted the general principle that: There can be no sale, exchange, or other disposition of property for tax purposes…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.