{"data":{"id":"us-ms/miss.-code-ann.-27-10-5","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-10-5","heading":"Definitions.","body":"In this chapter:\n(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;\n(b) “Fiduciary” means executor, administrator of any description, and trustee;\n(c) “Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;\n(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;\n(e) “State” means any state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico; and\n(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.","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":"7dc0ce7f3c42e50fdfd74558c27582561d8d83a5138dd8f67eb7248c8e0a1fbb","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-10-3","next":"us-ms/miss.-code-ann.-27-10-7","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."}