{"data":{"id":"us-ms/miss.-code-ann.-85-11-7","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 85-11-7","heading":"Notice of tax lien; enrollment in tax lien registry.","body":"(1) If any person refuses to pay any finally determined tax liabilities, the commissioner may enroll in the tax lien registry a notice of tax lien for the finally determined tax liabilities due.\n(2) The notice of tax lien file shall include:\n(a) The name and last-known address of the debtor;\n(b) The name and address of the department;\n(c) The tax lien number assigned to the lien by the department; and\n(d) The basis for the tax lien, including, but not limited to, the amount owed as of the date of enrollment in the tax lien registry.","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":"0da43d60af9c3a7285bb13a4b5c362daf0d48d29f2df7f680837251bde75f7fd","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-85-11-5","next":"us-ms/miss.-code-ann.-85-11-9","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."}