Mississippi · Snapshot Mississippi Code Release 78 (2020-07), retrieved 2026-09-17

Miss. Code Ann. § 27-10-5: Definitions.

In this chapter:
(a) “Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state;
(b) “Fiduciary” means executor, administrator of any description, and trustee;
(c) “Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;
(d) “Person interested in the estate” means any person including an executor, administrator, guardian, conservator or trustee, entitled to receive, or who has received, from a decedent while alive or by reason of the death of a decedent any property or interest therein included in the decedent’s taxable estate;
(e) “State” means any state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico; and
(f) “Tax” means the federal estate tax and the additional estate tax imposed by the State of Mississippi and interest and penalties imposed in addition to the tax.

Where this section sits in the code

Title 27. Taxation and Finance
Chapter 10. Uniform Estate Tax Apportionment Act

In this chapter:

(a) “Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state;

(b) “Fiduciary” means executor, administrator of any description, and trustee;

(c) “Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;

(d) “Person interested in the estate” means any person including an executor, administrator, guardian, conservator or trustee, entitled to receive, or who has received, from a decedent while alive or by reason of the death of a decedent any property or interest therein included in the decedent’s taxable estate;

(e) “State” means any state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico; and

(f) “Tax” means the federal estate tax and the additional estate tax imposed by the State of Mississippi and interest and penalties imposed in addition to the tax.

Collected 2026-10-27T05:52:13Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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