Mississippi Statutes

TITLE 27 - TAXATION AND FINANCE

Chapter 1 - Assessors and County Tax Collectors.
- 27-1-1 - Bond; oath.
- 27-1-11 - Tax collector as separate officer in certain counties; reconsolidation of offices.
- 27-1-13 - Tax collector as separate officer; election; bond; powers and duties.
- 27-1-15 - Method of operation where offices of assessor and tax collector are separated.
- 27-1-17 - May demand list of employees.
- 27-1-19 - To gather and record data; electronic filing and storage.
- 27-1-21 - Shall examine records.
- 27-1-23 - Authority to inspect property and demand data.
- 27-1-25 - To devote full time to office.
- 27-1-27 - Supervisors to provide office.
- 27-1-29 - Delivery of books and other documents to successors in office.
- 27-1-3 - Assessor may appoint deputies; oath of office; bond; appointment process.
- 27-1-31 - Repealed.
- 27-1-32 - Additional funds for offices of sheriff, tax assessor, and tax collector in certain counties.
- 27-1-33 - Tax collection authority of sheriff limited.
- 27-1-35 - , 27-1-37. Repealed.
- 27-1-5 - Duties and compensation.
- 27-1-7 - Assessor to be tax collector; bond; duties; effect of failure to qualify as tax collector.
- 27-1-9 - Office of assessor and tax collector; budget; finances.
Chapter 3 - State Tax Commission [Effective until July 1, 2010].
Chapter 4 - Board of Tax Appeals [Effective from and after July 1, 2010].
- 27-4-1 - Board of Tax Appeals; appointment, qualifications, terms of office, oath, bond, removal from office, and compensation of members.
- 27-4-3 - Powers, duties and jurisdiction of the Board of Tax Appeals.
- 27-4-5 - Executive director of the Board of Tax Appeals; qualifications, powers, duties and responsibilities; removal from office.
- 27-4-7 - Board of Tax Appeals seal.
- 27-4-9 - Meetings; quorum.
Chapter 5 - Motor Vehicle Comptroller.
Chapter 7 - Income Tax and Withholding.
Chapter 8 - Mississippi S Corporation Income Tax Act.
Chapter 9 - Estate Tax.
Chapter 10 - Uniform Estate Tax Apportionment Act.
- 27-10-1 - Short title.
- 27-10-11 - Method of proration.
- 27-10-13 - Allowance for exemptions, deductions and credits.
- 27-10-15 - No apportionment between temporary and remainder interests.
- 27-10-17 - Exoneration of fiduciary.
- 27-10-19 - Action by nonresident, reciprocity.
- 27-10-21 - Coordination with federal law.
- 27-10-23 - Severability.
- 27-10-25 - Time of application of act.
- 27-10-3 - Uniformity of interpretation.
- 27-10-5 - Definitions.
- 27-10-7 - Apportionment.
- 27-10-9 - Procedures for determining apportionment.
Chapter 11 - Amusement Tax [Repealed].
- 27-11-1 - through 27-11-55. Repealed.
Chapter 13 - Corporation Franchise Tax.
- 27-13-1 - Definitions.
- 27-13-11 - Book value.
- 27-13-13 - Multistate corporations.
- 27-13-15 - Repealed.
- 27-13-17 - Accrual, payment and reporting of tax.
- 27-13-19 - Verification of return; surety of foreign corporation; return made by receiver, trustee in bankruptcy or assignee.
- 27-13-21 - Extension of time to file return and pay tax.
- 27-13-23 - Delinquent taxes; failure to file return.
- 27-13-25 - Additional taxes or refunds.
- 27-13-27 - Request for administrative dissolution of corporation or organization or for revocation of certificate of authority; setting aside of administrative dissolution or revocation of certificate
- 27-13-29 - Enrolling a judgment.
- 27-13-3 - Counties and municipalities precluded from levying certain taxes.
- 27-13-31 - Warrant for collection of tax.
- 27-13-33 - Jeopardy assessment and warrant.
- 27-13-35 - Execution by sheriff or special agent; fees; disposition of property.
- 27-13-37 - Commissioner may bid at sales.
- 27-13-39 - Alias executions.
- 27-13-41 - Sheriff and special agent not personally liable.
- 27-13-43 - and 27-13-45. Repealed.
- 27-13-47 - Refunds.
- 27-13-49 - Limitations of actions.
- 27-13-5 - Tax on domestic corporations.
- 27-13-51 - Tax as a personal debt; joint and several liability for subchapter S subsidiaries, certain limited liability companies and entities required to file for federal income tax purposes on the a
- 27-13-53 - Departments of state government authorized to furnish information to chairman of State Tax Commission.
- 27-13-55 - Disposition of funds.
- 27-13-57 - Information kept secret.
- 27-13-59 - Commissioner to give receipt.
- 27-13-61 - Fraudulent reports.
- 27-13-63 - Corporations and organizations exempt from tax.
- 27-13-65 - Administration of chapter.
- 27-13-67 - Regulations.
- 27-13-7 - Tax on foreign corporations.
- 27-13-8 - Tax on qualified subchapter S subsidiaries; tax on single member limited liability companies.
- 27-13-9 - Basis of valuation.
Chapter 15 - Statewide Privilege Taxes.
- 27-15-1 - Citation of chapter.
- 27-15-101 - [Effective November 1, 2009] Collection of certain insurance taxes.
- 27-15-103 - Premium taxes; foreign insurance companies and associations.
- 27-15-105 - Premium taxes; domestic companies.
- 27-15-107 - Premium taxes; quarterly statement of gross premium receipts; annual reconciliation statement; state tax commission to enforce.
- 27-15-109 - Premium taxes; domestic companies.
- 27-15-11 - Privilege taxes imposed.
- 27-15-111 - Repealed.
- 27-15-113 - Premium taxes; collection by state tax commission; administrative provisions of Sales Tax Law to apply.
- 27-15-115 - Additional taxes imposed.
- 27-15-117 - Premium taxes; applicability to mutual and reciprocal insurance companies and associations.
- 27-15-119 - Premium taxes; annuity policies and contracts.
- 27-15-121 - Premium retaliatory tax; citation.
- 27-15-123 - Premium retaliatory tax; imposition.
- 27-15-125 - Premium retaliatory tax; excluded taxes and charges.
- 27-15-127 - Premium retaliatory tax; determination of domicile of foreign insurer.
- 27-15-129 - Reduction in premium tax for qualifying Mississippi investments.
- 27-15-13 - Repealed.
- 27-15-131 - Credit for overpayment of taxes.
- 27-15-133 - Credit against premium tax for domestic or foreign insurance company that writes policies within coast area of the state.
- 27-15-15 - Repealed.
- 27-15-151 - Tax imposed.
- 27-15-153 - Telephone companies.
- 27-15-155 - Electric light and power companies.
- 27-15-157 - Railroad companies.
- 27-15-159 - Repealed.
- 27-15-161 - Repealed.
- 27-15-163 - Repealed.
- 27-15-165 - Pipeline companies.
- 27-15-167 - Application for privilege license; payment of tax.
- 27-15-169 - Repealed.
- 27-15-17 - Repealed.
- 27-15-171 - Application for and issuance of additional privilege license; payment of additional tax.
- 27-15-173 - Time for payment of taxes; issuance of statewide license; levy of tax by local governments; applicability of provisions of Sales Tax Law.
- 27-15-19 - Repealed.
- 27-15-201 - License; where obtained.
- 27-15-203 - License; application by taxpayer.
- 27-15-205 - License; issuance, duration, suspension and reinstatement.
- 27-15-207 - Taxes required where taxpayer engages in several businesses.
- 27-15-209 - License to be taken out on increased business.
- 27-15-21 - Repealed.
- 27-15-211 - License may be taken for part of year, when.
- 27-15-213 - Officer to notify all persons liable for a privilege tax.
- 27-15-215 - Penalty for failure to procure license; collection of unpaid taxes.
- 27-15-217 - Post license in conspicuous place, or exhibit same.
- 27-15-219 - License to be a personal privilege.
- 27-15-221 - Unlawful business not legalized.
- 27-15-223 - Printing of privilege tax license blanks.
- 27-15-225 - Privilege tax exemptions; clubs, etc.
- 27-15-227 - Privilege tax exemptions; elderly or handicapped persons and hotel enterprises.
- 27-15-229 - Privilege tax exemptions; national and state banks.
- 27-15-23 - Repealed.
- 27-15-231 - Privilege tax exemptions; municipalities.
- 27-15-233 - Privilege tax exemptions; activities in fair enclosures.
- 27-15-235 - Privilege tax exemptions; certificate.
- 27-15-237 - Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties.
- 27-15-239 - Disposition of monies collected; privilege tax record to be kept.
- 27-15-241 - Monthly report.
- 27-15-25 - Repealed.
- 27-15-251 - Penalties.
- 27-15-27 - Repealed.
- 27-15-29 - Repealed.
- 27-15-3 - Definitions.
- 27-15-31 - Repealed.
- 27-15-33 - Repealed.
- 27-15-35 - Repealed.
- 27-15-37 - Repealed.
- 27-15-39 - Repealed.
- 27-15-41 - Repealed.
- 27-15-43 - Repealed.
- 27-15-45 - Repealed.
- 27-15-47 - Repealed.
- 27-15-49 - Repealed.
- 27-15-5 - Applicability and effect of chapter.
- 27-15-51 - Repealed.
- 27-15-53 - and 27-15-55. Repealed.
- 27-15-57 - Repealed.
- 27-15-59 - Repealed.
- 27-15-7 - Levy of taxes by counties, municipalities and levee districts on privileges restricted.
- 27-15-81 - Tax imposed.
- 27-15-83 - Privilege tax for foreign and domestic insurance companies; fee for amending privilege license.
- 27-15-85 - Business entity acting as insurance producer, limited lines producer or limited lines credit insurance producer.
- 27-15-87 - Individual acting as insurance producer, limited lines producer or limited lines credit insurance producer.
- 27-15-89 - Supervising general agents and managing general agents.
- 27-15-9 - Classification of municipalities.
- 27-15-91 - Contents of license issued pursuant to §§ 27-15-85, 27-15-87 and 27-15-89.
- 27-15-93 - Incorporated life, health or accident insurance agencies; incorporated supervising general agents; life insurance agents [Repealed effective November 1, 2009].
- 27-15-95 - Health, accident and industrial life insurance agents [Repealed effective November 1, 2009].
- 27-15-97 - Insurance adjusters.
- 27-15-99 - Land title agents [Repealed effective November 1, 2009].
Chapter 17 - Local Privilege Taxes.
- 27-17-1 - Citation of chapter.
- 27-17-11 - through 27-17-33. Repealed.
- 27-17-162 - Flea market vendors.
- 27-17-163 - through 27-17-229. Repealed.
- 27-17-230 - Liability of owners of coin-operated laundries for tax imposed under local privilege tax law.
- 27-17-231 - through 27-17-297. Repealed.
- 27-17-299 - Pawn brokers.
- 27-17-3 - Definitions.
- 27-17-301 - through 27-17-363. Repealed.
- 27-17-35 - Automobiles for hire or rent.
- 27-17-365 - Stores.
- 27-17-367 - through 27-17-389. Repealed.
- 27-17-37 - through 27-17-59. Repealed.
- 27-17-390 - Repealed.
- 27-17-391 - Repealed.
- 27-17-392 - Repealed.
- 27-17-393 - through 27-17-413. Repealed.
- 27-17-415 - Weapons, dealers in deadly.
- 27-17-417 - through 27-17-421. Repealed.
- 27-17-423 - Local privilege tax on drilling rigs.
- 27-17-425 - Annual privilege tax imposed on optometrist certified to use diagnostic pharmaceutical agents.
- 27-17-450 - Repealed.
- 27-17-451 - License; where obtained.
- 27-17-453 - License; taxpayer to make application.
- 27-17-455 - License; issuance and duration.
- 27-17-457 - License; issuance without examination to contractors holding local licenses; authorization to do business without separate license; no additional privilege license bond required; applicabi
- 27-17-459 - Taxes required where taxpayer engages in several businesses.
- 27-17-461 - Repealed.
- 27-17-463 - License may be taken for part of year, when.
- 27-17-465 - Tax collector to notify holder of expiration of license.
- 27-17-467 - Penalty for failure to procure license; collection of taxes.
- 27-17-468 - Collection of privilege taxes due in former years; limitation.
- 27-17-469 - Post license in conspicuous place, or exhibit same.
- 27-17-471 - License to be a personal privilege.
- 27-17-473 - Unlawful business not legalized.
- 27-17-475 - County auditor to have licenses printed.
- 27-17-477 - Requisitions for licenses.
- 27-17-479 - Privilege tax exemptions; elderly or handicapped persons and hotel enterprises.
- 27-17-481 - Repealed.
- 27-17-483 - Privilege tax exemptions; municipalities.
- 27-17-485 - Privilege tax exemptions; clubs for promotion of home arts, etc., and persons pursuing certain trades and callings.
- 27-17-487 - Privilege tax exemptions; activities in fair enclosures.
- 27-17-489 - Privilege tax exemptions; certificate.
- 27-17-491 - Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties.
- 27-17-493 - Disposition of monies collected; privilege tax record to be kept.
- 27-17-495 - County auditor to check books and records of county tax collector.
- 27-17-497 - Compensation allowed tax collector for tax collecting damages.
- 27-17-499 - Officer liable for taxes which he might, but fails to collect.
- 27-17-5 - Applicability and effect of chapter.
- 27-17-501 - Monthly report.
- 27-17-521 - Penalties.
- 27-17-61 - Repealed.
- 27-17-63 - through 27-17-161. Repealed.
- 27-17-7 - Repealed.
- 27-17-9 - Privilege taxes imposed; amount of such taxes.
Chapter 19 - Motor Vehicle Privilege and Excise Taxes.
- 27-19-1 - Administration of article.
- 27-19-101 - Comptroller to furnish copies of registration receipts.
- 27-19-103 - Recordkeeping requirements for common and contract carriers of property or passengers.
- 27-19-105 - through 27-19-117. Repealed.
- 27-19-11 - Tax on carriers of property and on buses.
- 27-19-119 - Weighing of vehicles to ascertain accuracy of registration.
- 27-19-121 - Rules and regulations.
- 27-19-123 - Exchange of information with other states.
- 27-19-125 - Prohibition as to gifts to employees of motor vehicle comptroller; report.
- 27-19-127 - Enforcement of article.
- 27-19-129 - Jurisdiction of Public Service Commission.
- 27-19-13 - Repealed.
- 27-19-131 - Operation of vehicle without payment of tax.
- 27-19-133 - Officers authorized to make arrest without warrant; operator's rights when arrested; transcripts of proceedings.
- 27-19-134 - Exemption from licensing requirements when repossessing vehicle.
- 27-19-135 - State to have lien on motor vehicle.
- 27-19-136 - Assessment of taxes and penalties; execution of bond in lieu of seizure and impoundment of vehicle; tax liens and warrants to effect collection of assessed taxes.
- 27-19-137 - Inspection of vehicles and records, etc.
- 27-19-138 - Assessment of fines and penalties; alternatives to seizure and impoundment; terms for payment of fines and penalties; refunds of fines and penalties.
- 27-19-139 - Repealed.
- 27-19-141 - Sale or transfer of vehicle by other than dealer; reports; registration.
- 27-19-143 - Reciprocity agreements.
- 27-19-145 - Repealed.
- 27-19-147 - Use tax; imposition.
- 27-19-149 - Use tax; exceptions.
- 27-19-15 - Special tax on excess weight motor vehicles carrying property.
- 27-19-151 - Use tax; penalties for nonpayment.
- 27-19-153 - Effect of sale or transfer of vehicle upon tax liability; removal of license tags from vehicles of state or local governments upon sale or transfer.
- 27-19-155 - Purchase of license tags or plates by commission; disposition of proceeds of sale generally.
- 27-19-156 - Contracts for purchase of license tags may permit vendors to reduce cost of license tag contract or generate additional revenue by offering advertising services in connection with the sale
- 27-19-157 - Purchase of license tags or plates; purchase from penitentiary.
- 27-19-159 - Distribution of collections.
- 27-19-161 - through 27-19-165. Repealed.
- 27-19-167 - Declaration of policy.
- 27-19-169 - Privileges of surviving spouses of members of military killed on active duty; motor vehicle license plates; privilege tax exemption; penalty for violation.
- 27-19-17 - Trailers.
- 27-19-171 - Certificate of tax loss from implementation of Section 27-19-169; reimbursement.
- 27-19-177 - Restriction on political use of funds derived from fees collected from issuance of distinctive or special license tags.
- 27-19-18 - Trailers; highway privilege tax upon operation of trailers and semitrailers traveling in interstate commerce.
- 27-19-19 - Trailers; collection of tax and issuance of license tags and decals by county tax collectors.
- 27-19-21 - through 27-19-23. Repealed.
- 27-19-25 - Imposition of tax by municipalities and other political subdivisions.
- 27-19-27 - Applicability of tax to motor vehicles owned by United States, the state and political subdivisions.
- 27-19-29 - Vehicles used in road building and vehicles used for transporting water well drilling outfits.
- 27-19-3 - Definitions.
- 27-19-30 - No license tag required for certain vehicles used in preparing and loading chemicals for aerial application to crops.
- 27-19-301 - Short title.
- 27-19-303 - Definitions.
- 27-19-305 - Motor vehicle dealer tag permit; denial of application; revocation of permit.
- 27-19-307 - Tag expiration date.
- 27-19-309 - Fees; distinguishing number tags.
- 27-19-31 - License tags or plates and renewal license decals; issuance and duration; contents; fastening to vehicles; county designation on license tags; defaced tags and decals.
- 27-19-311 - Repealed.
- 27-19-313 - Records.
- 27-19-315 - Repealed.
- 27-19-316 - Reports.
- 27-19-317 - Repealed.
- 27-19-319 - Dealer's use of distinguishing number tags.
- 27-19-32 - License tags or plates and renewal license decals; mailing costs.
- 27-19-320 - Use of dealer's license tag by relative of dealership owner.
- 27-19-321 - Other use of dealer's distinguishing number tags.
- 27-19-323 - Display of dealer distinguishing number tags.
- 27-19-325 - Distribution of tax proceeds.
- 27-19-327 - Penalties.
- 27-19-329 - Repealed.
- 27-19-33 - License tags or plates and renewal license decals; trailers and semitrailers.
- 27-19-331 - Repealed.
- 27-19-333 - Dealer license plates; manner of distinguishing types of dealers.
- 27-19-335 - Enforcement; duties of state tax commission and other enforcement officers; disposition of penalties.
- 27-19-337 - Repealed.
- 27-19-35 - License tags or plates and renewal license decals; motorcycles.
- 27-19-37 - License tags or plates; substitute license tags and decals.
- 27-19-39 - License tags or plates; pickup trucks.
- 27-19-40 - Issuance of special in-transit tags or plates to dealers and automobile auctions; issuance of special temporary tags or plates to dealers and automobile auctions for vehicles sold to nonres
- 27-19-41 - License tags or plates and renewal license decals; reflectorization; specifications for decals.
- 27-19-43 - License tags or plates and renewal license decals; issuance; registration fees [Repealed effective July 1, 2011].
- 27-19-44 - Special license tags or plates.
- 27-19-45 - Special license tags or plates; amateur radio operators, governor and lieutenant governor.
- 27-19-46 - Special license tags or plates; congressional officials; enforcement and investigative personnel; commanders of veterans' groups.
- 27-19-47 - Special license tags or plates; antique automobiles.
- 27-19-48 - Personalized license tag; additional fee.
- 27-19-49 - Special license tags or plates; Shrine motorcycle corps.
- 27-19-5 - Tax on private carriers of passengers, etc.
- 27-19-50 - Repealed.
- 27-19-501 - through 27-19-525. Repealed.
- 27-19-51 - Special license tags or plates; army and air national guards and reserves.
- 27-19-52 - Special license tags or plates; members of federal and state judiciary and state and federal prosecutors authorized to apply for specialty tags that cannot be traced except by law enforceme
- 27-19-53 - Special license tags or plates; disabled American veterans.
- 27-19-54 - Special license tags or plates; congressional medal of honor recipients; former prisoners of war.
- 27-19-55 - Special license tags or plates; sheriffs and deputies.
- 27-19-56 - Special license tags or plates; disabled persons; decals and windshield placards; renewal; enforcement of parking restrictions.
- 27-19-57 - County or municipality where vehicle to be registered.
- 27-19-59 - Applications for licenses generally; marking of state vehicles; issuance of licenses; maintenance of records; financial responsibility requirements.
- 27-19-60 - Denial, revocation or suspension of registration and licensing of commercial motor vehicles under certain circumstances; information to be provided at time of registration or renewal [Repea
- 27-19-61 - Ad valorem tax receipts to be presented with applications for licenses.
- 27-19-62 - Proof of payment of federal heavy vehicle use tax.
- 27-19-63 - Payment of tax; penalties, etc.
- 27-19-64 - Collection and payment of tax for periods of less than one year on carriers of property.
- 27-19-65 - Penalties for false statements in applications.
- 27-19-66 - Registration of fleet on annual basis.
- 27-19-67 - Determination of tax; privilege granted.
- 27-19-69 - Issuance of replacement license upon destruction of vehicle.
- 27-19-7 - Repealed.
- 27-19-71 - Issuance of license upon replacement of vehicle.
- 27-19-73 - Refunds.
- 27-19-75 - Change of classification of vehicle, etc.
- 27-19-77 - Temporary and seasonal permits.
- 27-19-79 - Trip permits; hunter's permits.
- 27-19-81 - Registration of vehicle in excess of weight limits; excess weight permits; excess size permits.
- 27-19-83 - Repealed.
- 27-19-85 - Repealed.
- 27-19-87 - Permit to be carried in vehicle.
- 27-19-89 - Penalty for failure to obtain permit.
- 27-19-9 - Tax on hearses, church and school buses, and taxicabs.
- 27-19-90 - Penalties for willful and knowing alteration, forgery or counterfeiting of any license plate, decal, permit, etc. required for commercial motor vehicle [Repealed effective July 1, 2014].
- 27-19-91 - Common and contract carriers of property to carry manifests.
- 27-19-93 - Certain vehicles to stop at inspection stations.
- 27-19-95 - Certification of common and contract carriers of property or passengers by public service commission.
- 27-19-97 - Repealed.
- 27-19-99 - Tax collection procedures; commissions; routing of proceeds.
Chapter 21 - Finance Company Privilege Tax.
- 27-21-1 - Administration.
- 27-21-11 - "Doing business" defined.
- 27-21-13 - Doing business without paying tax; denial of access to courts to collect debts; penalty for passing tax on to consumer or dealer.
- 27-21-15 - Records to be kept.
- 27-21-17 - Repealed.
- 27-21-19 - Enforcement.
- 27-21-3 - Privilege tax levied.
- 27-21-5 - Schedule of tax.
- 27-21-7 - Filing of report with Tax Commission; payment of tax; due dates.
- 27-21-9 - Tax in lieu of other privilege taxes.
Chapter 23 - Chain Store Privilege Tax [Repealed].
- 27-23-1 - through 27-23-23. Repealed.
Chapter 25 - Severance Taxes.
- 27-25-1 - Tax levied.
- 27-25-11 - Collection and disposition of tax; apportionment among counties.
- 27-25-13 - Timber severed from government lands.
- 27-25-15 - Title in dispute.
- 27-25-17 - Returns; records; penalty.
- 27-25-19 - Carriers; records; removal from state without permit or payment of tax penalized.
- 27-25-21 - Additional information.
- 27-25-23 - When tax due and payable; returns; penalty; administration.
- 27-25-25 - Procedure where owner pays tax direct to tax commissioner; withholding tax in case of purchases by supervisors.
- 27-25-27 - Exemption from ad valorem taxes.
- 27-25-3 - Definitions.
- 27-25-301 - Short title.
- 27-25-303 - Definitions.
- 27-25-305 - Tax levied.
- 27-25-307 - Ad valorem exemptions.
- 27-25-309 - Records.
- 27-25-311 - Distribution of tax.
- 27-25-313 - Returns.
- 27-25-315 - Administration.
- 27-25-5 - Measure of tax.
- 27-25-501 - Definitions.
- 27-25-503 - Privilege tax levied; exemptions.
- 27-25-505 - Distribution of tax.
- 27-25-506 - Special fund for deposit of state's share of oil and gas severance taxes collected; deposits into Budget Contingency Fund.
- 27-25-507 - Escaped oil; additional collection pending claims of ownership.
- 27-25-509 - Payment of tax; persons liable; lien.
- 27-25-511 - Title in dispute.
- 27-25-513 - Returns; oath.
- 27-25-515 - Carriers; records.
- 27-25-517 - Additional information.
- 27-25-519 - Returns, administration.
- 27-25-521 - Records; penalty.
- 27-25-523 - Ad valorem exemptions.
- 27-25-525 - Constitutionality.
- 27-25-7 - Measure of tax; shipment out of state without sale.
- 27-25-701 - Definitions.
- 27-25-703 - Privilege tax levied; exemptions.
- 27-25-705 - Distribution of tax.
- 27-25-706 - Distribution of tax; pledge of county's share; issuance of bonds; effect of section.
- 27-25-707 - Payment of tax; persons liable; lien.
- 27-25-709 - Title in dispute.
- 27-25-711 - Returns; oath.
- 27-25-713 - Transporters; records.
- 27-25-715 - Additional information.
- 27-25-717 - Returns; administration.
- 27-25-719 - Records.
- 27-25-721 - Ad valorem exemptions.
- 27-25-723 - Constitutionality.
- 27-25-9 - Persons exempt.
Chapter 27 - Vending and Amusement Machine Taxes.
- 27-27-1 - Short title.
- 27-27-11 - Exemptions.
- 27-27-12 - Antique coin machines.
- 27-27-13 - License tax in addition to other taxes.
- 27-27-15 - Seizure; penalty for interference with officer; custody.
- 27-27-17 - Records.
- 27-27-19 - Administration.
- 27-27-21 - Payment of taxes and penalties into general fund of county or municipality.
- 27-27-3 - Definitions.
- 27-27-301 - Privilege tax on weighing machines, machines selling postage stamps, merchandise, etc., levied.
- 27-27-303 - Administration and enforcement.
- 27-27-305 - Exemptions.
- 27-27-5 - Tax levied.
- 27-27-7 - License and stickers.
- 27-27-9 - Penalties.
Chapter 29 - Ad Valorem Taxes - General Provisions.
- 27-29-1 - Collectors to have certain credits.
- 27-29-11 - Tax collector's report monthly; taxes paid over.
- 27-29-13 - Final report at end of fiscal year.
- 27-29-15 - Tax collectors to make reports monthly of all levee taxes collected.
- 27-29-17 - Notification to district attorney of default; commencement of suit.
- 27-29-19 - Suits against tax collectors to have precedence.
- 27-29-21 - Proceedings in behalf of county.
- 27-29-23 - Repealed.
- 27-29-25 - Failure of collector to report; suspension.
- 27-29-27 - Clerk to examine the report.
- 27-29-29 - Liability of assessor and collector.
- 27-29-3 - Allowance of credits not made until certain list produced.
- 27-29-31 - Tax collector about to go out of office; duties.
- 27-29-33 - Tax collector about to go out of office; statement of uncollected taxes; collection of taxes.
- 27-29-35 - Counties and municipalities required to reduce ad valorem taxes in a certain amount if they receive severance tax revenue from offshore drilling on the Mississippi Gulf Coast.
- 27-29-5 - Filing of lists of amendments to assessments.
- 27-29-7 - Certification of correctness of lists.
- 27-29-9 - Penalties for failure to make lists.
Chapter 31 - Ad Valorem Taxes - General Exemptions.
- 27-31-1 - Exempt property.
- 27-31-101 - Enumeration of new enterprises which may be exempted.
- 27-31-102 - Exemption of equipment used in connection with enhanced oil recovery projects.
- 27-31-103 - Exemption of property used in operation of new hotels or motels in certain counties.
- 27-31-104 - Grant of fee in lieu of taxes for certain projects.
- 27-31-105 - Additions to or expansions of facilities or properties or replacement of equipment used in connection with certain enterprises.
- 27-31-107 - Applications for exemptions.
- 27-31-109 - Granting of exemptions.
- 27-31-11 - Parking garages not operated for profit; exemption by municipalities.
- 27-31-111 - Cessation of exempted operations.
- 27-31-113 - Cancellation of exemption obtained by fraud, etc.
- 27-31-115 - Grant of exemptions by municipalities.
- 27-31-117 - State taxes.
- 27-31-13 - Commodities in transit.
- 27-31-15 - Nonprofit cooperative electric power associations.
- 27-31-17 - Bonds, etc., of agricultural agencies.
- 27-31-19 - Oil, gas and other petroleum products refined in state.
- 27-31-2 - Property owned by not-for-profit foundation providing charitable contributions and funding for legal services to the poor and projects to improve administration of justice.
- 27-31-20 - Certain electric generating facilities and integrated gasification process facilities.
- 27-31-21 - Public school libraries and buildings.
- 27-31-23 - Confederate soldiers' home.
- 27-31-25 - Toll bridges.
- 27-31-27 - Registered or licensed aircraft.
- 27-31-29 - Newly constructed single-family dwellings.
- 27-31-3 - Turpentine, etc.; agricultural products.
- 27-31-31 - Structures within central business district of municipality.
- 27-31-33 - Certain leasehold interests belonging to the state or a political subdivision.
- 27-31-34 - Possessory and leasehold interests of lessees under certain lease contracts, leases or leaseholds.
- 27-31-35 - Property related to project defined in Mississippi Superconducting Super Collider Act.
- 27-31-37 - Railroad property acquired by owner not affiliated with previous owner.
- 27-31-38 - Railroad property acquired by owner not affiliated with previous owner and which is a public entity, regional or county railroad authority or not-for-profit corporation.
- 27-31-39 - Public trust tidelands.
- 27-31-41 - Certain drilling rigs.
- 27-31-43 - Property constituting part of project or facility authorized by Mississippi Wayport Authority Act.
- 27-31-45 - Computer software.
- 27-31-47 - Furniture marketing businesses.
- 27-31-48 - Vendor tooling.
- 27-31-49 - Itinerant vessels.
- 27-31-5 - Little theatre property.
- 27-31-50 - Real property with structures or improvements that have been rehabilitated for residential use.
- 27-31-51 - Licensing; definitions.
- 27-31-53 - Exemption from taxation of personal property in transit through state.
- 27-31-55 - Filing of inventories by warehouses; records generally; determination of taxes.
- 27-31-57 - Power and authority of tax assessor; inspection of records; renewal or revocation of license.
- 27-31-59 - License fee.
- 27-31-61 - Exemption granted to be in addition to other exemptions.
- 27-31-7 - Certain manufactured products held for sale or shipment to other than final consumer.
- 27-31-71 - Definitions.
- 27-31-73 - Interests exempted.
- 27-31-75 - Application for exemption of existing interests.
- 27-31-77 - Mineral documentary tax; levy.
- 27-31-79 - Mineral documentary tax; amount; lien.
- 27-31-81 - Persons liable for tax; time for payment; penalty for insufficient payment.
- 27-31-83 - Documentary tax stamps; proof of payment.
- 27-31-85 - Disposition of funds collected.
- 27-31-87 - State Tax Commission to furnish documentary stamps [Repealed effective January 1, 2009].
- 27-31-9 - Parking garages not operated for profit; exemption by counties.
Chapter 33 - Ad Valorem Taxes - Homestead Exemptions.
- 27-33-1 - Short title.
- 27-33-11 - General definitions.
- 27-33-13 - Head of family defined.
- 27-33-15 - Family group defined.
- 27-33-17 - Ownership defined.
- 27-33-19 - Home and homestead defined.
- 27-33-21 - Exclusions from definition of home and from homestead exemption.
- 27-33-23 - Homes outside a municipality.
- 27-33-25 - Homes in municipalities.
- 27-33-27 - Unplatted land shall be described and acreage stated.
- 27-33-29 - Effect of destruction, etc., of dwelling.
- 27-33-3 - Homestead exemption generally.
- 27-33-301 - through 27-33-321. Repealed.
- 27-33-31 - Duties of applicant for homestead exemption; procedure for application.
- 27-33-33 - Duties of tax assessor; assessor authorized to amend homestead exemption applications under certain circumstances.
- 27-33-35 - Duties of clerk of board of supervisors.
- 27-33-37 - Duties and powers of the board of supervisors.
- 27-33-39 - Duties of the chancery clerk.
- 27-33-41 - Duties and powers of state tax commission; administration; reimbursement.
- 27-33-43 - Repealed.
- 27-33-45 - Duties of the state auditor.
- 27-33-47 - Duties of the state treasurer.
- 27-33-49 - Duties of the attorney general.
- 27-33-5 - Repealed.
- 27-33-501 - through 27-33-509. Repealed.
- 27-33-51 - Duties of tax collectors.
- 27-33-53 - Repealed.
- 27-33-55 - Appeals.
- 27-33-57 - False oaths.
- 27-33-59 - Penalties.
- 27-33-60 - Repealed.
- 27-33-61 - Public attorneys to sue.
- 27-33-63 - Additional restrictions, limitations and changes.
- 27-33-65 - Time for reassessment and collection of taxes upon disallowance of exemption.
- 27-33-67 - Exemptions for persons over 65 years of age and disabled.
- 27-33-69 - Tax table for exemptions claimed in 1985 calendar year for which reimbursement is made in 1986 calendar year.
- 27-33-7 - Application of exemption; determination of right to exemption.
- 27-33-71 - Tax table for exemptions claimed in 1986 calendar year for which reimbursement is made in 1987 calendar year.
- 27-33-73 - Tax table for exemptions claimed in 1987 calendar year for which reimbursement is made in 1988 calendar year.
- 27-33-75 - Tax table for exemptions claimed in 1988 calendar year for which reimbursement is made in 1989 calendar year, and to exemptions claimed for reimbursement in subsequent years.
- 27-33-77 - Reimbursement of tax losses; limitations.
- 27-33-79 - Reimbursement of tax losses as affected by reduction of approved homestead applicants.
- 27-33-9 - Construction of terms.
Chapter 35 - Ad Valorem Taxes - Assessment.
- 27-35-1 - Tax lien; attachment; preferences.
- 27-35-101 - Surveys and appraisals authorized.
- 27-35-103 - Pay of persons employed as estimators, surveyors and appraisers.
- 27-35-105 - Approval of assessments.
- 27-35-107 - Effect of certain omissions of assessors upon validity of assessment.
- 27-35-109 - Changes in rolls' duty of chancery clerk.
- 27-35-11 - Banks; how lands of bank taxed.
- 27-35-111 - Supervisors to file recapitulation with tax commission.
- 27-35-113 - Tax commission to examine recapitulations of assessment rolls; performance standards and parameters for assessment accuracy; assessment ratio studies; proceedings as to counties not in com
- 27-35-115 - Tax commission to notify board of supervisors; action on rolls.
- 27-35-117 - Duty of board of supervisors to make changes as directed by tax commission; appeal of decision of commission.
- 27-35-119 - Clerk of board of supervisors to mail notice to objecting taxpayer of adjournment of meeting at which final approval of roll entered; appeal from decision of board of supervisors by taxpay
- 27-35-12 - Banks; personal property of banks taxed.
- 27-35-121 - Effect of appeal.
- 27-35-123 - Completion of rolls; clerk to prepare and file copies; penalty for failure.
- 27-35-125 - Failure of clerk to make copies; other person appointed.
- 27-35-127 - Rolls to be examined by commission; corrections and approval.
- 27-35-129 - Board to examine roll and determine if new assessment necessary.
- 27-35-13 - Assessment in election districts and towns.
- 27-35-131 - Board of supervisors to equalize assessments.
- 27-35-133 - Validation of land roll; correction and revision.
- 27-35-135 - Consideration of land roll; procedure as to changes.
- 27-35-137 - Compensation for reassessment.
- 27-35-139 - Correction of assessments between county lines.
- 27-35-141 - Board may have new assessment roll made when same destroyed.
- 27-35-143 - Change of assessment in certain cases.
- 27-35-145 - Application for change of assessment; hearing; order.
- 27-35-147 - Changes of assessments on motion of board or other officer.
- 27-35-149 - Further procedure under §§ 27-35-143 through 27-35-147.
- 27-35-15 - Personal property; how assessed.
- 27-35-151 - Meetings of board of supervisors.
- 27-35-153 - Addition to rolls by assessor.
- 27-35-155 - Assessment of persons and property having escaped taxation.
- 27-35-157 - Notice to persons assessed for former years.
- 27-35-159 - Tax delinquent lands; change in assessment.
- 27-35-161 - Taxes collected from persons removing.
- 27-35-163 - Appeals from orders of State Tax Commission.
- 27-35-165 - Approval of reappraisal plans; contractor's performance bond; qualifications for private persons or entities performing reappraisals or appraisal updates for counties; periodic reports.
- 27-35-167 - Receipt of new assessment rolls by taxing districts and adoption of true values.
- 27-35-17 - Tax list; form; tax commission to provide.
- 27-35-19 - Tax lists; supervisors to furnish to assessors.
- 27-35-21 - Tax list made on printed list.
- 27-35-23 - Taxpayer to furnish list; nonresidents to be assessed.
- 27-35-25 - Assessment rolls; state tax commission to prescribe form and have such rolls maintained on electronic media.
- 27-35-27 - Assessor to have one of the rolls.
- 27-35-29 - How value estimated; proceedings in case of undervaluation.
- 27-35-3 - Date establishing liability to taxation.
- 27-35-301 - State Tax Commission assessors of public service corporations.
- 27-35-303 - Schedules required to be filed.
- 27-35-305 - Penalty for failure to file schedule.
- 27-35-307 - Assessment and taxation of railroads; false or fraudulent schedules.
- 27-35-309 - Method for assessing companies listed in § 27-35-303; taxation of nuclear generating plants generally; distribution of revenues.
- 27-35-31 - Corporations and joint stock companies; how taxed.
- 27-35-310 - Abandoned nuclear power plant property exempt from ad valorem taxation.
- 27-35-311 - Objections; hearings.
- 27-35-313 - Rolls to be sent to counties.
- 27-35-315 - Duty of clerk of board of supervisors.
- 27-35-317 - Repealed.
- 27-35-319 - Assessing and taxing property of telephone companies located in not more than six counties.
- 27-35-321 - Corporation owning certain kind of toll bridge declared a public service corporation for tax purposes; assessment by the state tax commission.
- 27-35-323 - Repealed.
- 27-35-325 - State tax commission empowered to assess certain property escaping taxation.
- 27-35-327 - Records to be kept and preserved.
- 27-35-329 - Repealed.
- 27-35-33 - Assessment of money loaned.
- 27-35-331 - Public service corporations liable for ad valorem taxes on certain buildings and land.
- 27-35-333 - Properties of public service corporations subject to ad valorem taxes.
- 27-35-335 - Properties of public service corporations not subject to ad valorem taxes.
- 27-35-337 - Duty of public service corporations to report certain data to county tax assessors.
- 27-35-339 - Appraisal and assessment of certain property of public service corporations.
- 27-35-341 - No other assessment to be made for purposes of ad valorem taxes imposed by municipalities or other taxing districts.
- 27-35-343 - Years to which Sections 27-35-331 through 27-35-343 shall apply.
- 27-35-35 - Banks; how taxed.
- 27-35-37 - Branch banks, how assessed.
- 27-35-39 - Banks; tax payment date; consequences of nonpayment.
- 27-35-4 - Rates of assessment.
- 27-35-41 - Certain persons reported by assessor.
- 27-35-43 - Duty of assessor and district attorney in case taxpayer refuse to give his assessment.
- 27-35-45 - Penalty for failure to list personal property for taxation.
- 27-35-47 - Land; when to be assessed.
- 27-35-49 - Assessment of lands; appraisal according to true value.
- 27-35-5 - Taxes, increases, penalties and interest recoverable by action.
- 27-35-50 - Determination of true value for purposes of assessment.
- 27-35-501 - Assessment by state tax commission.
- 27-35-503 - Company defined.
- 27-35-505 - Freight line company defined.
- 27-35-507 - Equipment company defined.
- 27-35-509 - Companies to make report to state tax commission; information to be given.
- 27-35-51 - Buildings, minerals, etc., separately owned; agreements in connection with financing, design, construction, acquisition, maintenance and/or operation of toll road or toll bridge project.
- 27-35-511 - Tax commission may call for additional information.
- 27-35-513 - Failure to report; penalty.
- 27-35-515 - Exemptions; payments in lieu of taxes.
- 27-35-517 - Objections to assessments.
- 27-35-519 - Clerks of board of supervisors to apportion payments between municipalities and taxing districts.
- 27-35-521 - through 27-35-523. Repealed.
- 27-35-525 - Railroads to file reports.
- 27-35-527 - Failure to report; penalty.
- 27-35-529 - Repealed.
- 27-35-53 - How lands not rendered assessed; all lands to be accounted for.
- 27-35-531 - Collection of taxes owed on railroad cars.
- 27-35-55 - How land roll made up.
- 27-35-57 - Requirements directory.
- 27-35-59 - What carried forward to last page.
- 27-35-61 - Description of land.
- 27-35-63 - Land sold to state assessed.
- 27-35-65 - Land commissioner to transmit list.
- 27-35-67 - Land redeemed or purchased from state assessed.
- 27-35-69 - Examination of records by assessor.
- 27-35-7 - Where persons and property assessed.
- 27-35-701 - Definitions.
- 27-35-703 - Assessment of aircraft; airline companies to annually file schedule of aircraft operated within the state.
- 27-35-705 - Apportionment of valuation of aircraft to Mississippi.
- 27-35-707 - Further apportionment of valuation of aircraft to local taxing entity.
- 27-35-709 - Local levy and collection of tax on apportioned valuation.
- 27-35-71 - School lands taxable when leased.
- 27-35-711 - Tax to be in lieu of all other ad valorem taxes.
- 27-35-73 - Assessor not to be paid unless whole county on roll.
- 27-35-75 - Clerk of supervisors to furnish assessor and tax commission certain data.
- 27-35-77 - County superintendent to furnish certain data.
- 27-35-79 - Penalty for failure to comply with requirements of §§ 27-35-75 and 27-35-77.
- 27-35-81 - When assessment rolls filed; board may extend time.
- 27-35-83 - Supervisors to equalize rolls; notice to taxpayers.
- 27-35-85 - Assessor to attend meetings of board of supervisors.
- 27-35-87 - What to be done at meetings.
- 27-35-89 - Objections to assessments generally.
- 27-35-9 - Where banks and other companies assessed.
- 27-35-91 - Filing of assessment rolls for Harrison County; hearing on objections.
- 27-35-93 - Objections must be filed or assessment to stand.
- 27-35-95 - Meeting not held; objections to assessments; notice given of proper time.
- 27-35-97 - Supervisors may require books and papers to be produced.
- 27-35-99 - Assessments; timber estimators may be employed by supervisors.
Chapter 37 - Ad Valorem Taxes - Payments in Lieu of Taxes.
- 27-37-1 - Definitions.
- 27-37-11 - Requests for payments by subdivisions.
- 27-37-13 - Deposit of funds.
- 27-37-15 - Basis of payments.
- 27-37-17 - Duties of subdivisions regarding provision of services.
- 27-37-19 - Tax commission to prepare roll of federal lands.
- 27-37-21 - Duty of assessor; valuation of lands.
- 27-37-23 - Roll; copies to counties; revision.
- 27-37-25 - Roll; comparison and entry on county roll.
- 27-37-27 - Roll; years when land not assessed.
- 27-37-29 - Tax commission to request payment; other powers.
- 27-37-3 - Payments in lieu of taxes; agreements with United States.
- 27-37-301 - Payments by Authority in lieu of taxes; apportionment.
- 27-37-303 - Distribution of state receipts.
- 27-37-305 - Receipt of funds for counties.
- 27-37-307 - Distribution of receipts of counties and municipalities; characterization of receipts for purposes of growth limitations on ad valorem taxes.
- 27-37-31 - Agreements to be filed with treasurer; credit of funds.
- 27-37-5 - Agreement; notice to subdivisions.
- 27-37-7 - Statement by county auditor; receipt.
- 27-37-9 - Apportionment of funds.
Chapter 38 - Ad Valorem Taxes - Telecommunications Tax Reform.
- 27-38-1 - Short title.
- 27-38-3 - Legislative findings; purpose.
- 27-38-5 - Certain providers of telecommunication services entitled to refund of ad valorem tax; when refund payments due; refund payments to be made from Telecommunications Ad Valorem Tax Reduction Fu
- 27-38-7 - Telecommunications Ad Valorem Tax Reduction Fund established; Fund administered by State Tax Commission.
- 27-38-9 - Rate reduction required of providers that experience tax savings.
Chapter 39 - Ad Valorem Taxes - State and Local Levies.
- 27-39-1 - through 27-39-15. Repealed.
- 27-39-17 - Transfer by board of supervisors of withheld taxes and matching levy from unauthorized to authorized purpose; approval.
- 27-39-201 - Short title.
- 27-39-203 - Advertisement of intention to increase ad valorem tax; form and content of public notice; hearings.
- 27-39-205 - Procedures prerequisite to increasing certain certified tax rates; form and content of public notice; hearings.
- 27-39-207 - Advertisement of intention to increase ad valorem tax by school district; form and content of public notice; hearings.
- 27-39-301 - Levy of tax.
- 27-39-303 - General county ad valorem tax levy; distribution of Tennessee Valley Authority in lieu payments.
- 27-39-304 - Repealed.
- 27-39-305 - Countywide levy for construction and maintenance of roads and bridges; limitation upon receipts from levy; disposition of excess funds; special ad valorem tax to cover shortfalls.
- 27-39-307 - Municipal general ad valorem tax levy.
- 27-39-309 - Debts; special improvements.
- 27-39-311 - Punishment of officer voting to impose tax in excess of limits.
- 27-39-313 - Repealed.
- 27-39-315 - School levy for maintenance may be separated from bond levy.
- 27-39-317 - County ad valorem taxes; time and manner of levy.
- 27-39-319 - Clerk to certify levy of county taxes.
- 27-39-320 - Amount of levy; limitations as to increases.
- 27-39-321 - Limitation on increases of property taxes; special ad valorem tax to cover shortfalls.
- 27-39-323 - Excess receipts; duty of chancery clerk.
- 27-39-325 - Authority of counties to levy on taxable property within county to defray cost of reappraisal.
- 27-39-327 - Repealed.
- 27-39-329 - County ad valorem tax levy for payment of bonds or notes and for other authorized purposes.
- 27-39-331 - Funds for support of Mississippi Burn Care Fund.
- 27-39-332 - Power and authority of county to levy tax to support Mississippi Burn Care Fund.
- 27-39-333 - Issuance of promissory notes in event of ad valorem tax shortfall.
Chapter 41 - Ad Valorem Taxes - Collection.
- 27-41-1 - Taxes; when due, payable and collectible.
- 27-41-101 - Collection of taxes on personal property; notice to taxpayer demanding payment; filing of notice of tax lien; entry of judgment for taxes, interests, fees and costs; effect of judgment; ex
- 27-41-103 - Collection of taxes on personal property; issuance of warrant to sheriff for seizure and sale of property generally.
- 27-41-105 - Collection of taxes on personal property; issuance of jeopardy warrant to sheriff; proceedings by circuit court clerk upon receipt of notice of tax lien; proceedings upon jeopardy warrant.
- 27-41-107 - Collection of taxes on personal property; execution of warrant by sheriff; fees of sheriff; manner of disposition of property.
- 27-41-109 - Collection of taxes on personal property; procedure where proceeds of sale of property not sufficient to satisfy claim for taxes.
- 27-41-11 - Enforcement of payment of taxes; liability of person assessed for fees, penalties, costs, and interest on taxes due.
- 27-41-13 - Failure to pay one installment matures all installments.
- 27-41-15 - Taxes collected by sale of personalty.
- 27-41-17 - How installments reinstated.
- 27-41-19 - Collector to assess and collect certain taxes.
- 27-41-2 - Interlocal agreement for collection by county of ad valorem taxes due to municipality.
- 27-41-21 - Collection of taxes on railroads.
- 27-41-23 - Currency and warrants receivable for taxes generally.
- 27-41-25 - Certain county warrants receivable.
- 27-41-27 - Collector not to speculate in warrants.
- 27-41-29 - Furnishing tax receipts to collectors; receipt books; alternative electronic filing procedure.
- 27-41-3 - Taxes levied for bonds, etc.; how installment payment of may be authorized.
- 27-41-31 - Tax receipts given taxpayer; contents of receipt; duplicates of receipts; treatment of real property as to which previous taxes are delinquent; advance payment of taxes.
- 27-41-33 - Form and contents of tax receipts.
- 27-41-35 - Furnishing of tax receipt to taxpayer.
- 27-41-37 - Authority and duties of tax commission as to tax receipts.
Chapter 43 - Ad Valorem Taxes - Notice of Tax Sale to Owners and Lienors.
Chapter 45 - Ad Valorem Taxes - Redemption of Land Sold for Taxes.
Chapter 47 - Ad Valorem Taxes - Assignment of Tax Liens.
Chapter 49 - Ad Valorem Taxes - Insolvencies.
Chapter 51 - Ad Valorem Taxes - Motor Vehicles.
Chapter 53 - Ad Valorem Taxes - Mobile Homes.
Chapter 55 - Gasoline and Motor Fuel Taxes.
Chapter 57 - Tax on Oils.
Chapter 59 - Liquefied Compressed Gas Tax.
Chapter 61 - Interstate Commercial Carriers Motor Fuel Tax.
Chapter 63 - Motor Vehicle Fueling Centers [Repealed].
Chapter 65 - Sales Tax.
Chapter 67 - Use or Compensating Taxes.
Chapter 68 - Uniform Sales and Use Tax Administration Law.
Chapter 69 - Tobacco Tax.
Chapter 70 - Nonsettling-Manufacturer Cigarette Fee.
Chapter 71 - Alcoholic Beverage Taxes.
Chapter 73 - Tax Refunds.
Chapter 75 - Reciprocal Collection of Taxes.
Chapter 77 - Appellate Review for Taxpayers Aggrieved by Certain Actions of the State Tax Commission.
Chapter 101 - Annual Reports by Departments of Government and State-Supported Institutions.
- 27-101-1 - Time for closing certain annual reports; executive summaries of report.
- 27-101-3 - Transmission of reports and executive summaries.
- 27-101-5 - Publication of additional copies.
- 27-101-7 - Repealed.
Chapter 103 - State Budget.
- 27-103-1 - through 27-103-73. Repealed.
- 27-103-101 - Joint Legislative Budget Committee; Legislative Budget Office; membership; compensation; meetings.
- 27-103-103 - Definitions.
- 27-103-105 - Endowment funds, certain research funds and private gifts not exempt from budget procedures.
- 27-103-107 - Reports.
- 27-103-109 - Special fund agency reports.
- 27-103-111 - Director; authority; compensation; clerical and technical assistants.
- 27-103-113 - Budget preparation.
- 27-103-115 - Recommendations and studies as to state agencies.
- 27-103-117 - Duties of director of Legislative Budget Office.
- 27-103-119 - Consultation with legislative committees by director.
- 27-103-121 - Budget; parts and summary.
- 27-103-123 - Part 1 of budget; contents.
- 27-103-125 - Separation of items; limitation on expenditures; recommendations as to additional taxes or sources of revenue.
- 27-103-127 - Parts 2 and 3 of budget; special fund agency; institutions of higher learning budget; port or harbor agency budgets; department of transportation; division of state aid road construction.
- 27-103-129 - Budget requests; contents of request; detailed justification for vehicle purchase required; emergency requests for vehicle purchases; agency reports of vehicles in possession; exemptions.
- 27-103-131 - Failure or refusal to file budget request; proceedings.
- 27-103-133 - Visitation of state agencies; hearings.
- 27-103-135 - Information to be furnished by tax, fee-collecting or other revenue-producing agency; reports.
- 27-103-137 - Hearings on budget requirements; copies of budget.
- 27-103-139 - Submission of budget; employment of budget officer.
- 27-103-151 - Short title; purpose.
- 27-103-153 - Appropriation bills to include performance targets; performance measurement data to be maintained and reported.
- 27-103-155 - Evaluation of performance accomplishments; funding; reports; agency five-year strategic plans; Legislature review.
- 27-103-157 - Establishment of innovation incentive program to develop and implement innovative cost saving measures; innovation incentive awards.
- 27-103-201 - Short title.
- 27-103-203 - Working Cash-Stabilization Reserve Fund established; use of funds; notice of transfers.
- 27-103-204 - State Treasurer authorized to borrow funds from Working Cash-Stabilization Reserve Fund and other funds to offset temporary cash flow deficiencies; limited aggregate amount authorized; no
- 27-103-205 - General Fund Stabilization Reserve and General Fund Reserve abolished; transfer of balances to Working Cash-Stabilization Reserve Fund.
- 27-103-207 - Working Cash Balance Revolving Fund abolished; allocation of remaining balance.
- 27-103-209 - Reports on state budget system, privatization of government programs and services, and financial statements and fiscal control systems.
- 27-103-211 - Limit on legislative appropriation from General Fund.
- 27-103-213 - Unencumbered cash balance in General Fund at the close of each fiscal year to be distributed to certain funds; order of distribution.
- 27-103-301 - Budget Contingency Fund created.
- 27-103-303 - Capital Expense Fund created; purposes.
- 27-103-75 - Repealed.
- 27-103-77 - through 27-103-79. Repealed.
- 27-103-81 - Repealed.
- 27-103-83 - Repealed.
- 27-103-85 - Repealed.
- 27-103-87 - Repealed.
Chapter 104 - State Fiscal Affairs.
- 27-104-1 - Department of Finance and Administration to be State Fiscal Management Board; agencies to file reports; Department to study creation, abolition or consolidation of agencies and departments.
- 27-104-101 - Creation and organization of Department of Finance and Administration; executive director; office heads.
- 27-104-103 - Duties and powers of department.
- 27-104-105 - Prior clearance by Attorney General and State Personnel Board required for payment of certain claims for legal services; exceptions.
- 27-104-107 - Lease, sublease, or lease-purchase of real property by Department of Finance and Administration.
- 27-104-109 - Department to create report of Mississippi-based companies that manufacture products using recycled materials; contents of report.
- 27-104-11 - Expenditures by agency.
- 27-104-13 - Revision of budget estimates for and reduction of funding allocations to general-fund and special-fund agencies and for "administration and other expenses" budget of Mississippi
- 27-104-14 - Rescision or restoration of reductions or revisions of estimates or allocations of general funds.
- 27-104-15 - Hearings as to revision of agency budget estimates.
- 27-104-151 - Short title.
- 27-104-153 - Definitions.
- 27-104-155 - Development, operation and content of searchable Web site containing information on certain state expenditures; no disclosure of proprietary information.
- 27-104-157 - Form and timeline for state agencies to report information.
- 27-104-159 - Relation to Mississippi Public Records Act.
- 27-104-17 - Allotment period; time for filing of budget estimates; restriction of agency expenditures; special reserve funds; emergency measures; prior approval required to hire certain retired employ
- 27-104-19 - Availability of funds after approval of operating budget.
- 27-104-21 - Application for federal funds; expenditure of funds.
- 27-104-23 - Records and accounts; reports.
- 27-104-25 - Responsibility for obligations or indebtedness incurred in name of agency; limitations on obligations or indebtedness; payment of claims from prior fiscal year.
- 27-104-27 - Application of provisions to funds granted or allotted under act of Congress; exemption of agency; exceptions.
- 27-104-29 - Injunctive action by attorney general.
- 27-104-3 - Powers and duties of Department of Finance and Administration.
- 27-104-31 - Powers and duties of Executive Director of the Department of Finance and Administration acting through insurance division.
- 27-104-33 - Payment by credit card, charge card, debit card, or other form of electronic payment of amounts owed to state agencies.
- 27-104-4 - Preparation of annual financial statements by each state agency; consolidated report.
- 27-104-5 - Executive Director of department; salary; bond; powers and duties.
- 27-104-6 - Executive Director to be State Fiscal Officer.
- 27-104-7 - Creation of public procurement review board; quorum; meetings; support personnel; powers and duties [Paragraph (2)(e) repealed on July 1, 2010].
- 27-104-8 - Commission on Public Procurement Codes.
- 27-104-81 - Revenue maximization contracts; indemnification provision required.
- 27-104-9 - Submission of agency operating budget.
Chapter 105 - Depositories.
- 27-105-1 - State Depository Commission to mean State Treasurer; depositories for state funds.
- 27-105-11 - Commission issued depository.
- 27-105-13 - Commission form.
- 27-105-15 - Record of proceedings.
- 27-105-17 - Employees; regulations.
- 27-105-19 - All moneys received to be receipted for in triplicate.
- 27-105-21 - Deposits at interest of certain funds with state depositories; reports.
- 27-105-23 - How tax collectors may make settlements.
- 27-105-25 - Failure to pay treasurer's check.
- 27-105-27 - Loan of state funds unlawful or removal of same a felony.
- 27-105-29 - Failure to perform duty under this article a misdemeanor.
- 27-105-3 - Banks defined.
- 27-105-301 - Levee district depositories.
- 27-105-303 - Establishment of county depositories.
- 27-105-305 - Publication for bids to keep county funds; content of bids; acceptance of bid.
- 27-105-307 - When no bids submitted; board to readvertise.
- 27-105-309 - When banks in county fail to respond.
- 27-105-31 - Governor and treasurer to count depository receipts as cash.
- 27-105-311 - State Treasurer to aid in selection.
- 27-105-313 - Obstructing bids; penalty for.
- 27-105-315 - Qualification as depository.
- 27-105-317 - Commission of depository.
- 27-105-319 - Repealed.
- 27-105-321 - Receipts in triplicate to be issued for deposits; disposition of same.
- 27-105-323 - Detailed reports made to supervisors of receipts and disbursements by depositories.
- 27-105-325 - How tax collectors to settle with county treasury.
- 27-105-327 - Amount to be paid by depositories for privilege of keeping funds; how computed.
- 27-105-329 - Failure to pay county warrants.
- 27-105-33 - Deposit and investment of excess state funds.
- 27-105-331 - Acquisition of closed depository securities.
- 27-105-333 - Alternative method of selecting depositories.
- 27-105-335 - Designation of depository for county by Commissioner of Banking and Consumer Finance.
- 27-105-337 - Tax collector to deposit funds.
- 27-105-339 - Insufficient depository.
- 27-105-341 - Sections 27-105-333 through 27-105-339 cumulative.
- 27-105-343 - Chancery clerks to perform duties of county treasurers.
- 27-105-345 - Traffic in public funds prohibited; penalty therefor.
- 27-105-347 - Penalty.
- 27-105-349 - County withdrawal of bonds pledged or filed as security.
- 27-105-35 - Commission meetings and duties.
- 27-105-351 - Drainage district funds; how dealt with.
- 27-105-353 - Method of selecting municipal depositories.
- 27-105-355 - Security on bond.
- 27-105-357 - Duties of depository; penalty for making profit or removing funds.
- 27-105-359 - Municipal withdrawal of bonds pledged or filed as security.
- 27-105-361 - Banks failing to qualify, treasurer to be selected or depository designated.
- 27-105-363 - Term of office of depository.
- 27-105-365 - Depository for county and municipal hospital funds; investments.
- 27-105-367 - Surplus funds; transfer to other funds; procedures; petition and election as to certain transfers; retirement of bonds and interest.
- 27-105-369 - Acceptance by banks of checks payable to county, municipality, political subdivision or body politic.
- 27-105-37 - Acceptance by banks of checks payable to state agency.
- 27-105-371 - Duty to deposit funds into county depository; disposition of unidentifiable funds; duty of chancery clerk.
- 27-105-5 - Qualification as public funds depository; authority of State Treasurer; definitions.
- 27-105-6 - Further qualification as public funds depository participating in public funds guaranty pool.
- 27-105-7 - Bonds offered for security; how dealt with.
- 27-105-9 - Application for keeping state funds; pro rata allocation.
Chapter 107 - Disaster Relief.
- 27-107-1 - Utilization of appropriated funds to assist local governing authorities to obtain federal funds for restoration purposes.
- 27-107-101 - Borrowing from state general and special fund agencies.
- 27-107-103 - State bond commission's authority.
- 27-107-105 - Adoption of rules and regulations.
- 27-107-11 - Borrowings from state general and special fund agencies.
- 27-107-111 - Utilization of appropriated funds to assist local governing authorities to obtain federal funds for restoration purposes.
- 27-107-113 - Administrator of certain emergency appropriations.
- 27-107-115 - Authority to borrow monies in order to make loans to counties and municipalities; conditions as to loans and their repayment.
- 27-107-117 - Time limitation on loan applications.
- 27-107-119 - County and municipal authorities to maintain certain records.
- 27-107-121 - Borrowing from state general and special fund agencies.
- 27-107-123 - State bond commission's authority.
- 27-107-125 - Adoption of rules and regulations.
- 27-107-127 - Expenditure of public funds and utilization of public equipment and facilities for evacuation of endangered persons and protection of private property.
- 27-107-13 - State bond commission's authority.
- 27-107-131 - Utilization of appropriated funds to assist local governing authorities to obtain federal funds for restoration purposes.
- 27-107-133 - Administrator of certain emergency appropriations.
- 27-107-135 - Authority to borrow certain monies in order to make loans to counties and municipalities; conditions as to loans and their repayment.
- 27-107-137 - Time limitation on loan applications.
- 27-107-139 - County and municipal authorities to maintain certain records.
- 27-107-141 - Borrowing from state general and special fund agencies.
- 27-107-143 - State bond commission's authority.
- 27-107-145 - Adoption of rules and regulations.
- 27-107-15 - Adoption of rules and regulations.
- 27-107-151 - Expired.
- 27-107-153 - Utilization of appropriated funds to assist local governing authorities to obtain federal funds for restoration purposes.
- 27-107-155 - Administrator of certain emergency appropriations.
- 27-107-157 - Local emergency grant and loan fund; loans to counties and municipalities; conditions as to loans and their repayment.
- 27-107-159 - Time limitation on loan applications.
- 27-107-161 - Counties and municipalities to maintain certain records.
- 27-107-163 - Total expenditure of appropriated state funds.
- 27-107-165 - State bond commission's authority to borrow.
- 27-107-167 - Adoption of rules and regulations.
- 27-107-169 - Allocations to agencies with depleted funds; utilization of appropriated funds to assist such agencies.
- 27-107-171 - Allocations to agencies with depleted funds; Administrator of certain emergency appropriations.
- 27-107-173 - Allocations to agencies with depleted funds; state disaster emergency fund; payments from fund.
- 27-107-175 - Allocations to agencies with depleted funds; certified copies of minutes of agencies governing boards and application forms.
- 27-107-177 - Allocations to agencies with depleted funds; use of funds.
- 27-107-179 - Allocations to agencies with depleted funds; documentation of requests; auditing.
- 27-107-181 - Allocations to agencies with depleted funds; certification of whether expenditures made and losses incurred are reimbursable; payments to state treasury.
- 27-107-183 - Allocations to agencies with depleted funds; time limitation on applications.
- 27-107-185 - Allocations to agencies with depleted funds; total expenditure of state funds.
- 27-107-187 - Allocations to agencies with depleted funds; state bond commission's authority to borrow.
- 27-107-189 - Allocations to agencies with depleted funds; adoption of rules and regulations.
- 27-107-201 - Authorization to transfer certain funds to loan to county, municipalities, and school districts to match federal funds for restoration purposes.
- 27-107-203 - Authorization to utilize certain funds to loan to county, municipalities, and school districts to obtain federal funds for restoration purposes.
- 27-107-205 - Administrator of certain emergency funds; loans to county, municipalities and school districts.
- 27-107-207 - Rules and regulations.
- 27-107-3 - Administrator of certain emergency appropriations.
- 27-107-301 - Interstate earthquake emergency compact.
- 27-107-31 - Authority to accept and disburse funds.
- 27-107-321 - Emergency aid to local governments loan and grant program established; amount of loan or grant authorized under program; loan repayment; powers and duties of Department of Finance and Adm
- 27-107-5 - Authority to borrow certain monies in order to make loans to counties and municipalities; conditions as to loans and their repayment.
- 27-107-51 - Utilization of appropriated funds to assist local governing authorities to obtain federal funds.
- 27-107-53 - Administration of appropriation.
- 27-107-55 - Authority to borrow to make loans; form, interest, and repayment; conditions for granting and use of funds.
- 27-107-57 - Counties and municipalities to maintain certain records.
- 27-107-59 - Borrowing from state general and special fund agencies.
- 27-107-61 - Authority of state bond commission.
- 27-107-7 - Time limitation on loan applications.
- 27-107-71 - Utilization of appropriated funds to assist local governing authorities to obtain federal funds for restoration purposes.
- 27-107-73 - Administrator of certain emergency appropriations.
- 27-107-75 - Authority to borrow certain monies in order to make loans to counties and municipalities; conditions as to loans and their repayment.
- 27-107-77 - Time limitation on loan applications.
- 27-107-79 - County and municipal authorities to maintain certain records.
- 27-107-81 - Borrowing from state general and special fund agencies.
- 27-107-83 - State bond commission's authority.
- 27-107-85 - Adoption of rules and regulations.
- 27-107-9 - County and municipal authorities to maintain certain records.
- 27-107-91 - Utilization of appropriated funds to assist local governing authorities to obtain federal funds for restoration purposes.
- 27-107-93 - Administrator of certain emergency appropriations.
- 27-107-95 - Authority to borrow certain monies in order to make loans to counties and municipalities; conditions as to loans and their repayment.
- 27-107-97 - Time limitation on loan applications.
- 27-107-99 - County and municipal authorities to maintain certain records.
Chapter 109 - Cruise Vessels.
- 27-109-1 - Administration of chapter; operating license; powers and duties of commission; audits; records.
- 27-109-11 - Fees; distribution of fees.
- 27-109-13 - Penalties.
- 27-109-15 - State Tax Commission certification that it is exercising duties granted under Mississippi Gaming Control Act; licenses.
- 27-109-3 - Commission to promulgate regulations.
- 27-109-5 - Qualifications for license.
- 27-109-7 - Consideration of applications; privilege license; certificate of suitability for each vessel; bonding requirements.
- 27-109-9 - Issuance of license; requirements applicable to existing cruise vessel operations.