{"data":{"id":"us-ms/miss.-code-ann.-27-9-39","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-9-39","heading":"Miss. Code Ann. § 27-9-39","body":"Action may be brought at any time by the commissioner or the Attorney General of the state in the name of the commissioner to recover the amount of any tax, penalties and interest due under this chapter. Such action shall be brought in the county and district where the taxpayer resides.\n\nAll administrative provisions of the Mississippi Sales Tax Law shall apply with like force and effect to all persons liable for taxes under the provisions of this chapter, and the commissioner and the State Tax Commission shall exercise all power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in said Mississippi Sales Tax Law. In case of conflict between the provisions of this chapter and any provision in the Mississippi Sales Tax Law, then the provisions of this chapter shall control.","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":"b1b4d3060135c06fb36e172372db85eee606f6886f3b0429f52ae213b239290f","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-9-37","next":"us-ms/miss.-code-ann.-27-9-41"},"notice":"GroundRules: Original legal text. Not legal advice."}