35 MAC Pt. 101, R. 1.1
Creation and Purpose of the Board
Cite as 35 Miss. Admin. Code Pt. 101, R. 1.1
Creation and Purpose of the Board. The Board of Tax Appeals is a quasi-judicial state
agency independent of the Department of Revenue that was created by the Mississippi
Legislature to hear administrative appeals from orders of the Board of Review of the Department
of Revenue and from other specific acts of the Department of Revenue.