Mississippi Code
Miss. Code Ann. § 7-7-43 (2024)
Warrants not to be issued to state's debtors; notice for state tax claim; liability for disregard of notice
✓ Justia copy: laws through about 2024 (2025 and 2026 sessions missing)
- (1) Except as otherwise provided in this section, the State Fiscal Officer, any chancery or city clerk, or the fiscal officer of any county or separate school district, institution of higher learning, state college, university or state community college, shall not issue any warrant upon any allowance made to, or claim in favor of, any person, his agent, or assignee who shall be indebted to the state, or against whom there shall be any balance appearing in favor of the state; but such officer shall allow such debtor a credit on his account for such allowance or claim.
- (2) For state tax claims, the Commissioner of Revenue is required to furnish the appropriate fiscal officer with notice that state taxes have not been paid. This notice shall serve as a stop order or order for the lesser amount provided in Section 27-7-45(2)(b), as the case may be, upon any allowance made to, or claim in favor of, any person, his agent, or assignee who shall be indebted to the state, or any political subdivision thereof, or against whom there shall be any balance appearing in favor of the state or any political subdivision thereof. Disregard of the order notice shall create a personal liability against such fiscal officer for the full amount of state taxes due, plus interest and penalty.
Codes, 1942, § 3852-22; Laws, 1962, ch. 483, § 22; Laws, 1984, ch. 488, § 112; Laws, 1989, ch. 532, § 21; Laws, 1993, ch. 563, § 1, eff. 7/1/1993.
Amended by Laws, 2023, ch. 438, HB 1169,§ 2, eff. 7/1/2023.
Notes of Decisions
Cited in 1
case, 2009–2009 · leading case: Nabers v. Mississippi State Tax Comm'n, 665 F. Supp. 2d 692 (S.D. Miss. 2009).
Nabers v. Mississippi State Tax Comm'n, 665 F. Supp. 2d 692 (S.D. Miss. 2009). “nt in this regard is as follows: Any diversion by the State of Mississippi of monies owed the Emergystat entities is *700 done for the sole purpose of collecting taxes owed by those taxpayers, a process which is constitutional and mandatory upon state agencies and their fiscal…”
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.