{"data":{"id":"us-ms/miss.-code-ann.-85-11-5","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 85-11-5","heading":"Definitions.","body":"As used in this chapter:\n(a) “Commissioner” means the Commissioner of Revenue of the Mississippi Department of Revenue.\n(b) “Debtor” and “judgment debtor” means a taxpayer or other person against whom there is an unpaid finally determined tax liability collectible by the Mississippi Department of Revenue.\n(c) “Department” means the Mississippi Department of Revenue.\n(d) “Finally determined tax liabilities” means any state tax, fee, penalty, and/or interest owed by a person to the Mississippi Department of Revenue where the assessment of the liability is not subject to any further timely filed administrative or judicial review.\n(e) “Last-known address of the debtor” means the address of the debtor appearing on the records of the department at the time the notice of tax lien is enrolled in the Uniform State Tax Lien Registry.\n(f) “Person” means an individual, organization or legal entity.\n(g) “Uniform State Tax Lien Registry” or “Tax Lien Registry” means the public database maintained by the department wherein tax liens enrolled in favor of and enforced by the department are filed.","path":["Title 85. Debtor-Creditor Relationship","Chapter 11. Mississippi Uniform State Tax Lien Registration Act"],"source_url":"https://archive.org/download/gov.ms.code.ann.2018/release78.2020.07.08/gov.ms.code.title.85.odt","current_through":"2020-07-08","vintage":"Mississippi Code Release 78 (2020-07), retrieved 2026-09-17","retrieved_at":"2026-10-27T05:54:37Z","sha256":"1d9eccbc2394b068ba56bc264074458d8f7fddb975653dcd02e45c7c82c890c1","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-85-11-3","next":"us-ms/miss.-code-ann.-85-11-7","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."}