Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 01 - Administrative
Chapter 03 - Sales Tax Bonds
Section 35-4-01-03-106

A taxpayer petitioning for a hearing prior to sale of property which has been seized under a jeopardy warrant must execute a supersedeas surety bond with a surety company doing business in this state for double the amount of the assessment. The bond must be conditioned that any taxes, damages, interest and costs adjudged to be due after the hearing will be paid promptly upon order of the Department of Revenue.