{"data":{"id":"us-ms/miss.-code-ann.-27-19-1","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-19-1","heading":"Miss. Code Ann. § 27-19-1","body":"The Department of Revenue, hereinafter called the “ commission ” or the “ State Tax Commission ,” is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article. As used in this article, the term “ commissioner, ” “ Chairman of the State Tax Commission ” or “ chairman ” means the Commissioner of Revenue of the Department of Revenue.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"9a67f7772697262b2873df88b873f8acddadf2ff37bc5634a08915d5606cddbc","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-17-9","next":"us-ms/miss.-code-ann.-27-19-11"},"notice":"GroundRules: Original legal text. Not legal advice."}