The Mississippi Department of Revenue enrolls tax liens for unpaid tax debts online on the State Tax Lien Registry. Tax liens are no longer recorded with Circuit Clerks.

A tax lien recorded on the State Tax Lien Registry covers all property in Mississippi. To avoid having a tax lien filed against your property, send the Department of Revenue full payment before the due date as set forth in your Assessment Notice.

The State Tax Lien Registry can be accessed HERE. If you need assistance using the State Tax Lien Registry, see instructional videos​ at the bottom of the page.

What is a tax lien?

A tax lien is a legal claim against your property to secure payment of the taxes you owe. Liens are not enrolled until a tax debt is no longer subject to appeal or the time to appeal is exhausted. Once the lien is enrolled, a property owner is not allowed to sell his property until the debt is paid and the lien is removed.

Are tax liens public information?

The State Tax Lien Registry is a public site accessible on the internet that may be searched by anyone at any time. Unlike tax returns, tax liens are a public notice of debt. These liens attach to your property and your rights to property. Once the Department of Revenue has filed its notice, information from the lien is available to the public.

What is the State Tax Lien Registry?

The State Tax Lien Registry is a listing of all state tax liens enrolled against taxpayers who owe any tax administered or enforced by the Department of Revenue. For a person listed on the State Tax Lien Registry, any real or personal property that the person has or later acquires in Mississippi is subject to a lien. The lien enrolled on the State Tax Lien Registry does not identify a specific piece of property to which a lien applies.

The State Tax Lien Registry is updated using information from the Department’s computing systems. The current amount due may differ from the original amount listed because of payments made against the debt and/or accrual of additional penalty and interest. The Department may file a lien at any time after the debt has become a finally determined tax liability.

How can a tax lien affect me?

Tax liens can affect your ability to sell your property or buy new property. For example, if you want to sell or refinance your property, you must pay off the tax lien to get a clear title. Tax liens are listed on your credit report and lower your credit rating, which may affect your ability to get loans or financing. A tax lien is valid for seven years unless a continuation is filed before it expires. The continuation extends the lien another seven years. Mississippi law allows continuations on state liens until they're paid in full; so continuations can be filed repeatedly making a tax lien valid indefinitely.

When is a tax lien enrolled?

A tax lien is enrolled after the time to respond to an assessment notice has lapsed, or all appeals on the matter are exhausted. The lien includes the amount of the tax, penalty, and /or interest at the time of enrollment. Enrollment of the tax lien gives the Department a legal right or interest in a person's property until the liability is satisfied. The tax lien may attach to real and/or personal property wherever located in Mississippi. A tax lien is enrolled once the following requirements are met:

1. A tax liability is assessed. The Commissioner of Revenue mails an Assessment Notice to the taxpayer at his last known address.
2. The taxpayer is provided 60 days from the mailing date of the Assessment Notice to either fully pay the assessment or to appeal the assessment.

When is a tax lien cancelled?

A tax lien is cancelled by the Department when the delinquency is paid in full. If the debt is paid with secured funds (cash, money order or cashiers check), the lien is cancelled by the next business day. If the lien is paid by any other means, then the lien is cancelled within 15 days. When the lien is cancelled, the State Tax Lien Registry is updated to reflect that the debt is satisfied. A Lien Cancellation Notice is mailed to the taxpayer after the debt is paid in full.

Can I appeal a tax lien?

A tax lien is filed after a debt becomes a finally determined tax liability. Enrolling or re-enrolling a lien is not subject to administrative appeal. However, if the person believes the lien was filed in error, the person should contact the Department of Revenue immediately and request that the filing be reviewed for correctness. The Department of Revenue may request the taxpayer to submit documentation to support his claim.

What is the effective date of the State Tax Lien Registry?

The State Tax Lien Registry is effective for all tax liens filed beginning January 1, 2015. On January 1, 2015, all tax liens that have not been paid and were previously enrolled or re-enrolled with a county Circuit Clerk will be enrolled on the State Tax Lien Registry. This recording is considered a re-enrollment of the lien as authorized by Mississippi law and the liens will not lose their priority.

How can I get a lien removed from the credit bureau report?

The Department of Revenue does not report lien information directly to the credit bureau agencies. However, the tax lien and the cancellation of the lien are considered public information once enrolled on the State Tax Lien Registry. The Department of Revenue does not govern the credit bureau agency’s policy regarding the length of time or the accuracy of the information they keep on a credit bureau report. When a lien against you is cancelled, the Department of Revenue sends you a Lien Cancellation Notice. You may send a copy of this notice to the credit bureau(s) and ask them to to modify or to remove a lien from a credit bureau report.

How do circuit clerks report statistics to DOR?

Circuit clerks should use the& Lien Registry Assistance Form​. Instructions for reporting are included on the form.

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Below are several videos to assist in accessing, searching and printing from the new Registry:

Search by Lien ID

Search for a Business

Search for an Individual

For further questions, comments or concerns call 601-923-7391 or email& taxliens@dor.ms.gov​.​​

Environmental Protection Fee Reinstated August 1, 2014

​​Notice to Distributors Concerning Environmental Protection Fee Reinstatement​

Fuels and Utilities Exemption for certain manufacturing and agricultural businesses.​

​​Notice to Taxpayers Concerning the Exemption of Fuels When Sold to Certain Types of Businesses​

After consultation with the Governor, Lieutenant Governor and Speaker of the House of Representatives, Mississippi has extended the due date for filing income tax returns and making first quarter and second quarter estimated payments to July 15, 2020. This extension applies to Individual Income Tax returns, Corporate Income and Franchise Tax returns, and Fiduciary Income Tax returns.



Extended Income Tax Filing Deadline - Notice 80-20-002

Mississippi has extended the due date for filing income tax returns from April 15, 2020 to May 15, 2020. This extension applies to Individual Income Tax returns, Corporate Income and Franchise Tax returns, and Fiduciary Income Tax returns. The date is also extended for first quarter 2020 Estimated Tax Payments and the 2019 Extension Payments to May 15, 2020.​

Income Tax Filing Deadline Notice 80-20-001​

​Clinton, Miss. – Action Needed for Social Security Beneficiaries with Dependents and Who Do Not File Tax Returns to Receive $500 Per Child Payment. As economic stimulus payments begin to go out to Mississippi residents, many are questioning how they will receive their payment if they did not file a tax return in 2018 or 2019. To help individuals who did not file in the past two years, the IRS has released a Non-Filers portal (https://www.irs.gov/coronavirus/non-filers-enter-payment-info-here​) so that individuals can give their information to the IRS in a quick and efficient way in order to receive their payment as soon as possible.

​Social Security Press Release

​​Clinton, Miss. – Mississippi Department of Revenue Response to Requests for Relief

The Mississippi Department of Revenue is aware of the new pressures on the business community and state governments in responding to the COVID 19 pandemic. We are committed to doing what we can to help provide relief and certainty to our taxpayers.​

COVID Extensions Press Release

Currently, ABC regulations allow restaurant customers to remove one bottle of wine from a permitted business when the bottle was partially consumed during the course of a meal, the permittee securely reseals the bottle for the customer, places the bottle in a sealed bag and the restaurant provides the customer with a receipt showing that a meal was also purchased. This is commonly referred to as a “doggie bag”.

The ABC has already allowed package store permittees to offer curb side delivery until April 30, 2020. As restaurants are either limiting sit down meals or can no longer offer sit down meals as a result of the Covid-19 pandemic, the ABC will also allow permitted restaurants to offer the “doggie bag” option for to-go orders until April 30, 2020. This provision covers the sale of a single, sealed bottle of wine that is sold WITH a to-go order. The same rules apply in reference to the sealed bag and the receipt showing the purchase of a meal and in locations where “doggie bags” are allowed. To-go sales of mixed drinks are strictly prohibited.​

In consultation with Governor Tate Reeves and our legislative leadership, The Mississippi Department of Revenue is providing relief to individual and business taxpayers due to the COVID‐19 pandemic.

The deadline to file and pay the 2019 individual income tax and corporate income tax is extended until May 15, 2020. The first quarter 2020 estimated tax payment is also extended until May 15, 2020. Penalty and interest will not accrue on the extension period through May 15, 2020.

Withholding tax payments for the month of April are extended until May 15, 2020.

The extension does not apply to Sales Tax, Use Tax, or any other tax types. These returns should be filed and paid on the normal due date.

COVID Extension-Notice 2020-01​

In response to the Governor Reeves’ declaration of a state of emergency due to COVID-19, the Department of Revenue has enacted a temporary amendment to Title 35, Part II, Subpart 2, Chapter 3 of the Mississippi Administrative Code. This amendment will allow customers to submit orders and pay liquor retailers by telephone or internet, and allow liquor retailers to provide on-premises curbside delivery. The ABC considers this rule to have become effective March 16, 2020. It may be viewed on the Department of Revenue’s website at www.dor.ms.gov, or at the Secretary of State’s website at www.sos.ms.gov. The Department of Revenue will consider making a permanent change to the rule to allow for orders and curbside delivery when warranted during a state of emergency. The ABC is authorizing this practice until Restaurants and Bars are allowed to open for normal business. We will review the need to extend such authorization and issue a notification if it is extended.

SOS APA Form 01

Permitted Premises Where Alcoholic Beverages Are Sold

The rule states as follows:

Except as stated herein, all sales of alcoholic beverages shall be made inside the permitted premises. If the Governor of the State of Mississippi has declared a State of Emergency or the Commissioner otherwise determines it is in the best interest of the State to do so, permitted sales for package retailers may include orders and payment over the telephone or over the internet with curbside pickup for customers in the parking lot of the package retailers. The Department will issue a public announcement if curbside service is authorized.

Remember, you must still ensure that the individual picking up the order is over the age of 21.​