35 Miss. Admin. Code Pt. I, Ch. 06 — Uniform State Tax Lien Registry

100 Definitions
101 "Debtor" means a person that has an unpaid finally determined tax liability for a tax
administered by the Mississippi Department of Revenue.
102 "Finally determined tax liability" means any state tax, fee, penalty, and/or interest owed
by a person to the Department of Revenue where the assessment of the liability is not
subject to any further timely filed administrative or judicial review.
103 "Tax Lien" means a legal claim, by the Department of Revenue on property of a
noncompliant person, to secure the payment of finally determined tax liabilities.
104 (Reserved)
200 General
201 The Uniform State Tax Lien Registry, (Registry) serves as public notice of state tax debt
and is the public database maintained by the Department of Revenue where state tax
liens may be enrolled for finally determined tax liabilities.
202 A tax lien is enrolled in favor of the State and attaches upon all existing and after -
acquired property of the debtor, including real, personal, tangible, and intangible
property which is located in any and all counties within the State of Mississippi.
203 A tax lien is valid for seven years from the date of enrollment unless the tax lien is re -
enrolled before the end of the seven -year period. The re -enrollment extends the tax lien
another seven years from the date of re -enrollment. A tax lien may be re -enrolled until
the tax lien is paid in full. Tax liens may be enrolled at any time after the seven years
have elapsed. Said enrollment is a new tax lien on the pre-existing debt.
204 The priority of a state tax lien is determined from the date of its enrollment. For any re -
enrolled tax liens, the date of its original enrollment will determine the priority of the
tax lien so long as there was no lapse in enrollment during the seven years that the tax
lien was valid. A tax lien enrolled after the seven years have lapsed shall lose its
previous priority and the date will be the new enrollment date. This rule applies to tax
liens originally enrolled with the county Circuit Clerk prior to the establishment of the
Registry on January 1, 2015, as well as those tax liens enrolled after the creation of
the Registry. However, for tax liens enrolled with a county Circuit Clerk, the prior
enrollment date is only the priority date for property in the county where the tax lien
was enrolled. For any tax lien enrolled prior to January 1, 2015, in one or more counties,
the new priority date for any property outside of the county where originally enrolled is
January 1, 2015.
205 (Reserved)
300 Using the Registry
301 Searches may be performed at no charge. However, there will be a charge for any bulk
distribution of the Registry. The Lien Administration Bureau at the Department can
provide assistance with registering to obtain this information.
302 The information obtained through bulk distribution of the Registry shall not be used for
survey, marketing, or solicitation purposes.
303 The Registry is accessible at www.liens.ms.gov.
304 The Registry supports a search by tax lien number or debtor name, which includes
individual names or business names. Debtor name searches may be further limited by
the city and/or county of the Department's last known address for the debtor. However,
the Department cannot and does not guarantee that the last known address is accurate.
305 The Registry shall maintain tax lien information in a form that permits such information
to be printed to written form. Information to be identified includes:

# 1.

The name of the debtor;

# 2.

The last known address of the debtor;

# 3.

The name and address of the Department;

# 4.

The tax lien number assigned to the tax lien by the Department;

# 5.

The total amount of tax, penalty, interest, and costs through the date of enrolling
the tax lien;

# 6.

The date of original enrollment of the tax lien, along with the county
where originally filed if applicable; and

# 7.

The date of re-enrollment of the tax lien, if applicable.
306 (Reserved)
400 Releasing a Tax Lien
401 The Department shall file in the Registry a notice of cancellation of the tax lien when
the liability is paid in full or when additional documentation is provided that resolves
the liability. Tax liens canceled due to full payment or documentation being provided
will not be removed from the Registry but only noted as canceled due to being satisfied.
402 Payment in full includes payment of the total amount due. The amount due may include
adjustments for prior payments made toward satisfying the liability, additional interest
and penalty accrued on the balance of the liability to date, or adjustments resulting from
filing documentation that may resolve the liability partially or in full.
403 A tax lien enrolled with the Registry requiring administrative correction by the
Department will be canceled within two working days of determination with the tax lien
being removed from the Registry. The Department will issue a letter to the debtor
verifying that the tax lien was canceled and removed from the Registry due to an
administrative correction and therefore void. Because the tax lien is removed from the
Registry, the debtor can access additional copies of the letter through their TAP account.
404 A tax lien is considered public information once enrolled and may be obtained by a
credit bureau company. The Department does not govern the credit bureau company or
its report. A debtor will be responsible for contacting the credit bureau company to
resolve any dispute about the accuracy of any credit report.
405 A tax lien concerning a particular property may be released if the Department
determines that the consideration paid for the release reflects the extent to which the tax
lien being released attached to this particular property and that the issuance of this
partial release will not jeopardize the collection of taxes, interest, penalties, or other
costs due to the State. Requests for a partial release should be submitted to the Chairman
of the Board of Review for the Department. The requests should include identifying
information on the property involved, including a legal description of real property, the
reason for the request, and a statement of the consideration offered for the partial
release. Any other information that would assist in the consideration of a partial release
request should also be provided. Examples include sales documents and copies of other
tax liens and encumbrances, if applicable.
406 A tax lien cancellation letter will be sent to the debtor using available communication
methods utilized in the daily operations of the Department.
407 (Reserved)
35.I.06 revised effective December 21, 2024.