Miss. Code Ann. § 27-9-5.nr3

A tax equal to the sum of the following percentages of the value of the net estate is hereby imposed upon the transfer of the net estate of every decedent dying on or after October 1, 1989, and before October 1, 1990, whether a resident or a nonresident of the State of Mississippi: MISSISSIPPI ESTATE TAX SCHEDULE Over But not over Of excess over $ -0- $ 100,000 1.4% 00,100,000 200,000 1,400 plus 2.8% 100,000 00,200,000 400,000 4,200 plus 4.4% 200,000 00,400,000 600,000 13,000 plus 5.75% 400,000 00,600,000 800,000 24,500 plus 6.9% 600,000 00,800,000 1,000,000 38,300 plus 8.3% 800,000 01,000,000 1,500,000 54,900 plus 9.7% 1,000,000 01,500,000 2,000,000 103,400 plus 10.85% 1,500,000 02,000,000 2,500,000 157,650 plus 12.0% 2,000,000 02,500,000 3,000,000 217,650 plus 13.15% 2,500,000 03,000,000 3,500,000 283,400 plus 14.3% 3,000,000 03,500,000 4,000,000 354,900 plus 15.7% 3,500,000 04,000,000 5,000,000 433,400 plus 16.1% 4,000,000 05,000,000 6,000,000 594,400 plus 16.5% 5,000,000 06,000,000 7,000,000 759,400 plus 16.9% 6,000,000 07,000,000 8,000,000 928,400 plus 17.3% 7,000,000 08,000,000 9,000,000 1,101,400 plus 17.7% 8,000,000 09,000,000 10,000,000 1,278,400 plus 18.1% 9,000,000 10,000,000 and over 1,459,400 plus 18.5% 10,000,000 Provided, however, that the tax due under this section shall not be less than the state death tax credit allowable under Title 26, Section 2011, USCA .