{"data":{"id":"us-ms/miss.-code-ann.-27-10-25","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-10-25","heading":"Time of application of chapter.","body":"This chapter does not apply to taxes due on account of the death of decedents dying prior to January 1, 1995.","path":["Title 27. Taxation and Finance","Chapter 10. Uniform Estate Tax Apportionment Act"],"source_url":"https://archive.org/download/gov.ms.code.ann.2018/release78.2020.07.08/gov.ms.code.title.27.odt","current_through":"2020-07-08","vintage":"Mississippi Code Release 78 (2020-07), retrieved 2026-09-17","retrieved_at":"2026-10-27T05:52:13Z","sha256":"757d6e2241a52d1054ad200acefcc3920ff705b8a915372b43398ea0b258f066","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-10-23","next":"us-ms/miss.-code-ann.-27-19-56.27","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"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.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ms","title":"Mississippi Release 78 supplement","text":"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.","url":"https://archive.org/details/gov.ms.code.ann.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}