Stringer, 120584 MSAGO, 19841205

• Case Date: December 05, 1984
• Court: Mississippi

Honorable Gary W. Stringer No. 19841205 Mississippi Attorney General Opinions December 5, 1984          Honorable Gary W. Stringer          Mississippi State Tax Commission          Legal and Estate Tax Division          P. O. Box 960          Jackson, Mississippi 39205          Dear Mr. Stringer:          Attorney General Pittman has received your letter of request and has assigned it to me for research and reply. Your letter states:

         “I have been directed by A. C. Lambert, Sr., Chairman and Commissioner of Revenue for the Mississippi State Tax Commission to request from you an opinion as to the authority of the Mississippi State Tax Commission under Miss. Code Ann. § 27-9-47 (1942), Miss. Code Ann. § 27-9-49 (1872), and other provisions of the Mississippi Estate Tax Law, Miss. Code Ann. § 27-9-1, et seq., to consider an amended Mississippi Estate Tax Return and issue the refund indicated therein where said amended Mississippi Estate Tax Return is not filed within one (1) year after the filing of the original estate tax return, and also where said filing is not only after this one year period, but also after the Mississippi State Tax Commission has issued a closing letter on the estate under Miss. Code Ann. § 27-9-29 (1972) .          “The facts under which these questions arise are very simple. The executor for the estate properly files the Mississippi Estate Tax Return and remits with this return the amount of estate tax indicated to be due. More than a year passes from this filing and the executor files an amended Mississippi Estate Tax Returns which indicates that an overpayment of estate tax has been made and requests a refund of same. Many times this amended return not only comes after the one year, but also after the Mississippi State Tax Commission has completed its examination of the original return and issued its closing letter.

         “ Miss. Code Ann. § 27-9-47 (1972) provides, in part:          The executor may in writing apply to the commissioner for revision of the tax assessed against the estate at any time within one year from the date of the filing of the return or from the date of notice of the assessment of an additional tax.          “ Miss. Code Ann. § 27-9-49 (1972), on the other hand, provides in part:          If, upon examination of any return made under this chapter, it appears that an amount of estate tax has been paid in excess of that properly due, then the amount in excess shall be immediately refunded to...