State Codes and Statutes
Statutes > Mississippi > Title-27 > 67 > 27-67-21§ 27-67-21. Tax constitutes a debt.
The tax imposed by this article or damages assessed or interest applied by authority of this article shall constitute a debt due the State of Mississippi and shall be a lien upon the property or rights to property of any person subject to the provisions of this article from the date of assessment until paid.
Sources: Codes, 1942, § 10146-11; Laws, 1955, Ex. Sess. ch. 111, § 11.
