§ 85-11-3. Purpose and scope of chapter
The purpose of this chapter is to provide a uniform statewide system for filing notices of tax liens to be maintained by the Department of Revenue that are in favor of or enforced by the Mississippi Department of Revenue. The scope of this chapter is limited to tax liens in real property and personal property, […]
§ 85-11-5. Definitions
As used in this chapter: “Commissioner” means the Commissioner of Revenue of the Mississippi Department of Revenue. “Debtor” and “judgment debtor” means a taxpayer or other person against whom there is an unpaid finally determined tax liability collectible by the Mississippi Department of Revenue. “Department” means the Mississippi Department of Revenue. “Finally determined tax liabilities” […]