Corpus

No administration; false return; duty of commissioner.

Miss. Code Ann. § 27-9-25
in effect
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If no administration is granted upon the estate of the decedent, or if no return is filed or if the return contains a false or incorrect statement of material facts, the commissioner or his deputy or agent appointed by him under law, shall make a return and the commissioner shall assess the tax thereon as hereinafter provided by law.