{"data":{"id":"us-ms/miss.-code-ann.-27-9-25","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-9-25","heading":"Miss. Code Ann. § 27-9-25","body":"If no administration is granted upon the estate of the decedent, or if no return is filed or if the return contains a false or incorrect statement of material facts, the commissioner or his deputy or agent appointed by him under law, shall make a return and the commissioner shall assess the tax thereon as hereinafter provided by law.","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":"6f464a4090b05b775cc87742fa95cbaa0b971a02f6ee1621b83fe3a5d56c949f","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-9-23","next":"us-ms/miss.-code-ann.-27-9-27"},"notice":"GroundRules: Original legal text. Not legal advice."}