{"data":{"id":"us-ms/miss.-code-ann.-27-71-1","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-71-1","heading":"Miss. Code Ann. § 27-71-1","body":"This article and the terms and provisions hereof shall be administered and enforced by the Department of Revenue, hereinafter referred to as the “State Tax Commission,” the “commission” or the “department”.","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":"ab0047b71d0e7cbdb532f5077c2509bf4c431ce96ff72f9ca978db3b95678f96","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-70-9","next":"us-ms/miss.-code-ann.-27-71-11"},"notice":"GroundRules: Original legal text. Not legal advice."}