§ 85-13-3. Commissioner to develop, maintain and operate automated data match system; purpose; procedure; review of information to determine if department should serve levy to financial institution
The commissioner shall develop, maintain and operate an automated data match system for the purpose of identifying and seizing the financial assets of obligors as identified by the department. The commissioner may provide financial institutions a quarterly, electronic inquiry file containing names and identifying information of obligors. Within thirty (30) days of receipt of the […]
§ 85-13-5. Financial institution’s use of certain existing data match systems; immunity from liability; disclosure of certain information; violation by financial institution or employee
If a financial institution has a current data match system used in compliance with the child support data match system provided for in Section 43-19-48, the financial institution may use that system to comply with the provisions of this chapter. The department shall not require a financial institution to change the file format established with […]
§ 85-11-21. Enrollment on tax lien registry of certain unsatisfied tax liens appearing on county judgment rolls
All tax liens currently enrolled appearing on the judgment rolls of the counties of this state as of January 1, 2015 and which the department does not show as satisfied or as issued in error and which were last enrolled or reenrolled on the judgment rolls within seven (7) years before January 1, 2015 shall […]
§ 85-11-23. Rules and regulations
The department shall have the authority to promulgate rules and regulations, not inconsistent with this chapter, as it may deem necessary to enforce its provisions.
§ 85-13-1. Definitions
As used in this chapter: “Commissioner” means the Commissioner of Revenue of the Mississippi Department of Revenue. “Department” means the Mississippi Department of Revenue. “Finally determined tax liabilities” means any state tax, fee, penalty, and/or interest owed by a person to the department where the assessment of the liability is not subject to any further […]
§ 85-11-7. Notice of tax lien; enrollment in tax lien registry
If any person refuses to pay any finally determined tax liabilities, the commissioner may enroll in the tax lien registry a notice of tax lien for the finally determined tax liabilities due. The notice of tax lien file shall include: The name and last-known address of the debtor; The name and address of the department; […]
§ 85-11-9. Perfection of tax lien; tax lien as authority for issuance of writs and warrants
When a notice of tax lien is enrolled by the department in the tax lien registry, the tax lien is perfected and shall be attached to all of the existing and after-acquired property of the debtor, both real and personal, tangible and intangible, which is located in any and all counties within the State of […]
§ 85-11-11. Payments to circuit clerks for service provided to citizens for researching and providing lien information
Beginning with calendar year 2015 and each year thereafter, on January 15 and July 15 of each year, the department shall pay to the Mississippi circuit clerks an amount equal to half of the yearly average amount paid for the three (3) fiscal year periods ending June 30, 2011, 2012 and 2013, to each county […]
§ 85-11-13. Effect of notice of tax lien; duration of lien; reenrollment of tax lien
A notice of tax lien shall be a lien upon the debtor’s property located anywhere in the state for a period of seven (7) years from the date of enrollment unless: It is sooner released by the department; or The department reenrolls the notice of tax lien before the expiration of the seven (7) years. […]
§ 85-11-15. Cancellation of notice of tax lien upon discovery of administrative issue
Within two (2) working days from the date the department discovers an administrative issue in the filing of a notice of tax lien in the tax lien registry, it may cancel a notice of tax lien from the tax lien registry and file a notice of release of the tax lien due to administrative correction. […]