General Information
For the estate of decedents dying after 2004, the state death tax credit is replaced with a deduction for state death taxes. Therefore, as of January 1, 2005, no estate tax return is required for decedents dying on or after January 1, 2005 for the State of Mississippi.
Mississippi does not have an inheritance tax nor a gift tax.
Laws and Regulations
The following tax laws administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing.
- Estate Tax Laws - Mississippi Code Annotated, Title 27, Chapter 9 (27-9-1)
- Uniform Estate Tax Apportionment Act - Mississippi Code Annotated, Title 27, Chapter 10 (27-10-1)