State Codes and Statutes
Statutes > Mississippi > Title-75 > 76 > 75-76-83§ 75-76-83. Appeal of decision of State Tax Commission [Effective until July 1, 2010].
Any person aggrieved by the final order of the State Tax Commission regarding any action taken by the Chairman of the State Tax Commission and/or the State Tax Commission under the provisions of this chapter, including any person charged with any tax, fee, interest, penalties and damages imposed by this chapter and required to pay same, may appeal from such order to the Chancery Court of Hinds County, Mississippi, or the chancery court of his residence or principal place of business within this state. Such appeal shall be taken within thirty (30) days after the commission has entered the order appealed from. The appeal shall be tried de novo by the court as a preferred case. The chancery court, or Supreme Court of Mississippi on appeal to it, may, if it be of the opinion from all the evidence that the assessment is incorrect or in part invalid, or any other act or order of the State Tax Commission is invalid, determine the amount of tax due and/or decide all questions as to legality and enter such order or judgment as it deems proper.
Sources: Laws, 1990 Ex Sess, ch. 45, § 42 eff from and after passage (approved June 29, 1990).
