§ 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 […]
§ 85-11-3. 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” […]
§ 85-8-3. Application; exception
This chapter applies only to federal tax liens and to other federal liens notices and to other federal liens notices of which under any Act of Congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of federal tax liens. This chapter shall not apply […]
§ 85-8-5. Notice of lien; filing
Notices of liens, certificates and other notices affecting federal tax liens or other federal liens must be filed in accordance with this chapter. Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the chancery clerk of the […]
§ 85-8-7. Certification of notice of lien
Certification of notices of liens, certificates or other notices affecting federal liens by the Secretary of the Treasury of the United States or his delegate or by any official or entity of the United States responsible for filing or certify notice of any other lien, entitles them to be filed and no other attestation, certification […]
§ 85-8-9. Filing notice; duties and responsibilities
If a notice of federal lien, a refiling of a notice of federal lien, or a notice of revocation of any certificate described in subsection (2) of this section is presented to the filing officer who is: The Secretary of State, he shall cause the notice to be marked, held and indexed in accordance with […]
§ 85-8-11. Duties of chancery clerk
Chancery clerks with whom notices of federal liens, certificates and notices affecting such liens have been filed prior to January 1, 1990, shall, after that date, continue to maintain records containing such notices and certificates filed prior to January 1, 1990.
§ 85-8-13. Fees
The fee for filing and indexing each notice of lien or certificate or notice affecting the lien in the Office of the Secretary of State is: For a lien on real estate. . . . .$ 5.00 For a lien on personal property. . . . .$ 5.00 For a certificate of discharge or subordination. […]