Akins v. Mississippi Department of Revenue

KING, Justice,

for the Court:

¶ 1. The Mississippi Tax Commission (Commission) 1 assessed a contractor’s tax against Walter D. Akins, d/b/a Akins Construction Company. Akins challenged the assessment administratively. After exhausting his administrative remedies, Akins appealed to the Chancery Court for the First Judicial District of Hinds County. The chancellor dismissed his complaint for failure to comply with Mississippi Code Section 27-77-7 (Rev.2005), 2 which requires a taxpayer seeking judicial review to pay the amount ordered before filing the petition or attach a security bond, for…