§ 27-75-1. Title of chapter
This chapter shall be called the “Tax Reciprocity Law”.
§ 27-75-11. Certificate of foreign state conclusive proof of authority to bring suit
A certificate of the secretary of state or other comparable officer of the other state, territory or District of Columbia, that a certain official of such state, territory or district has the authority to bring such suit or collect the taxes so to be collected by such action shall be conclusive proof of the authority […]
§ 27-75-13. Attorney to bring suits in foreign state to collect taxes
The Attorney General of the State of Mississippi, or the officer authorized by the law of the State of Mississippi to collect the tax owing to the State of Mississippi, or its political subdivisions, is hereby empowered in his official capacity to bring and prosecute to final judgment or decree suits in the courts of […]
§ 27-75-15. Employment of foreign attorneys to collect taxes
The Attorney General or the officer authorized by the law of the State of Mississippi to collect any tax owing to the State of Mississippi or its political subdivisions, is hereby authorized to employ attorneys residing in a sister state, district or territory, where suits are instituted to recover taxes due the State of Mississippi, […]
§ 27-75-16. Use of out-of-state collection agencies to collect delinquent taxes
The Chairman of the Mississippi State Tax Commission may enter into agreements with one or more private persons, companies, associations or corporations which provide debt collection services outside this state in order to recover taxes, including any penalties or interest thereon, owing to the State of Mississippi. An agreement may include the rate of payment […]
§ 27-75-17. Construction of chapter
This chapter is a remedial law and shall be liberally construed by the courts of this state.
§ 27-75-3. Taxes, defined
The term “taxes”, as used in this chapter, shall include (1) all taxes of every nature including, without restricting same, all excise, ad valorem, special assessment, licenses, privilege taxes, and fees; (2) any and all penalties and interest or penalties or interest which may be owing upon or arising from any tax which may be […]
§ 27-75-5. Reciprocal right of other states to sue in Mississippi
Any state or territory of the United States, or any political subdivision thereof, and the District of Columbia, shall have the right to sue in the courts of Mississippi to recover any tax which may be owing to it if the like right is accorded to the State of Mississippi and its political subdivisions by […]
§ 27-75-7. Reciprocal right of other states to enforce judgment
The foregoing right to sue in the courts of Mississippi to recover said tax shall, without restricting same, include the right to all process and writs to enforce or collect the judgment or decree recovered which are issuable to enforce or collect any other judgment or decree of the courts of Mississippi.
§ 27-75-9. Right to sue shall apply to all taxes owing
The rights granted by Sections 27-75-5 and 27-75-7 shall apply to all taxes owing to such other state or its political subdivision or District of Columbia, as mentioned therein, which may be or become owing to it both before and after the passage of this chapter.