Miss. Code Ann. § 27-104-301 — MS Code / Title 27 / Chapter 25 / Section 104-301
Miss. Code Ann. § 27-104-301
Status: in_force

(1) A special fund, to be designated the “2018 Transportation and Infrastructure Improvements Fund,” is created within the State Treasury, which shall consist of funds made available by the Legislature in any manner and funds from any other source designated for deposit into such fund. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited into such fund.

(2) Monies deposited into the fund shall be disbursed, in the discretion of the Department of Finance and Administration, as follows:

(a) To pay the costs incurred by the Mississippi Transportation Commission and the Mississippi Department of Transportation to widen Mississippi Highway 16 to three (3) lanes as follows:

(i) From near the Neely Town Road at the DeKalb City Limits to the point at which Old Philadelphia Road ties into Mississippi Highway 16; and

(ii) Between the two (2) points at which Mississippi Highway 39 ties into Mississippi Highway 16 $2,000,000.00.

(b) To assist in paying the costs associated with preconstruction, design, engineering, land acquisition, right-of-way acquisition, construction and development of the Reunion Parkway project from Bozeman Road to Parkway East in Madison County, Mississippi$8,000,000.00.

(c) To assist the East Metropolitan Corridor Commission, which is a commission operating as a local public agency representing the Jackson Municipal Airport Authority, the City of Brandon, Mississippi, the City of Flowood, Mississippi, and the City of Pearl, Mississippi, in paying the costs associated with land acquisition and implementation of the East Metro Corridor project in Rankin County, Mississippi, from its current terminus at the southeast corner of, and within, the Jackson-Medgar Wiley Evers International Airport, traversing easterly and southerly and terminating at Interstate 20 at Crossgates Boulevard in Brandon, Mississippi$8,000,000.00.

(d) To assist DeSoto County, Mississippi, in paying the costs of rebuilding Holly Springs Road in DeSoto County and drainage improvements to the road$3,000,000.00.

(e) To assist Carroll County, Mississippi, in paying the costs of repair, renovation or replacement of two (2) closed bridges on or near County Road 57 in Carroll County$ 500,000.00.

(f) To assist Lamar County, Mississippi, in paying the costs associated with necessary infrastructure improvements in Beat 5 of Lamar County and/or construction of recreational facilities in Beat 5$ 500,000.00.

(g) To assist Lamar County, Mississippi, in paying the costs of improvements to the intersection of Scruggs Road and Mississippi Highway 589, including, but not limited to, the relocation of portions of the road, the purchase of property related to the relocation, signage, paving, other costs related to improving the safety of the intersection and other road safety projects in Supervisors District 5 of Lamar County$1,500,000.00.

(h) To assist Bolivar County, Mississippi, in paying the costs associated with preplanning and construction of a Mississippi River landing dock facility and related facilities in Bolivar County$1,000,000.00.

(i) To assist Rankin County, Mississippi, in paying the costs related to the extension of Gunter Road in Rankin County$2,800,000.00.

(j) To assist the Pearl River Valley Water Supply District in paying the costs associated with the repair, rehabilitation, reconstruction or replacement of seawalls at the Ross Barnett Reservoir as required by the settlement agreement in the case of Bobby L. Baker, Jr., et al. v. Pearl River Valley Water Supply District, in the Circuit Court of Rankin County, Mississippi, Civil Action No. 212-133E$4,000,000.00.

(k) To assist the City of Hattiesburg, Mississippi, in paying the costs associated with resurfacing and other improvements to Hardy Street in the City of Hattiesburg from its intersection with U.S. Highway 49 East to its intersection with West Pine Street in the City of Hattiesburg$ 400,000.00.

(l) To assist the City of Hattiesburg, Mississippi, in paying the costs associated with resurfacing and other improvements to 38th Avenue in the City of Hattiesburg$ 100,000.00.

(m) To assist Hinds County, Mississippi, in paying the costs of construction and development of the Byram-Clinton Parkway project in Hinds County$2,000,000.00.

(n) To assist the City of Senatobia, Mississippi, in paying the costs associated with the following purposes, in the following order:

(i) Construction and development of roundabout projects and other improvements at the intersection of Main Street and Scott Street and adjoining or related intersections in the City of Senatobia;

(ii) Improvements at the intersection of Front Street and Main Street in the City of Senatobia; and

(iii) Improvements at the intersection of Heard Street and Main Street in the City of Senatobia$2,300,000.00.

Any such funds that are in excess of that needed to complete the projects described in this paragraph shall be used to assist the City of Senatobia in paying the costs associated with making historically relevant infrastructure improvements in the city's downtown historic district. In addition, the scope of work for any projects described in this paragraph that are located in the city's downtown historic district must be in keeping with the character of the district.

(o) To assist in paying the costs associated with:

(i) Constructing, developing, extending and implementing wastewater infrastructure and related facilities, systems and infrastructure within and/or near Gateway Industrial Park in Pike County, Mississippi; and

(ii) Constructing access roads and related infrastructure within and/or near Gateway Industrial Park in Pike County$3,000,000.00.

(p) To assist the City of Petal, Mississippi, in paying the costs associated with (i) the repair, rehabilitation, resurfacing, construction and reconstruction of Leeville Road/Main Street located in Forrest County, Mississippi, in the City of Petal from its intersection with the Evelyn Gandy Parkway southerly to the boundary of the corporate limits of the City of Petal; and (ii) the repair, rehabilitation, resurfacing, construction and reconstruction of Smithville Road located in Forrest County, Mississippi, in the City of Petal$ 750,000.00.

(q) To assist the Town of West, Mississippi, in paying the costs associated with repairs, resurfacing and making other improvements to streets in the Town of West$ 500,000.00.

(r) To assist Oktibbeha County, Mississippi, in paying the costs associated with the resurfacing and repaving of Longview Road in Oktibbeha County$ 750,000.00.

(s) To assist in paying the costs associated with the completion of the four-lane of Mississippi Highway 19 South at the south Philadelphia City boundary intersection at Holland Avenue and extending south along Mississippi Highway 19 South to the intersection of BIA Road 241 (also known as Tucker Road), including, but not be limited to, all necessary acquisition, preconstruction and construction activities$2,000,000.00.

(t) To assist the City of Pascagoula, Mississippi, in paying the costs associated with construction and development of the East Bank Access Road project in the City of Pascagoula$2,000,000.00.

(u) To assist the Pascagoula Port Authority in paying the costs associated with construction and development of the North Rail Corridor project in Jackson County, Mississippi$2,000,000.00.

(v) To assist the Town of Carrollton, Mississippi, in paying the costs associated with making improvements to Washington Street in the Town of Carrollton$ 200,000.00.

(w) To assist the City of Winona, Mississippi, in paying the costs associated with making improvements to Powell Street in the City of Winona$ 300,000.00.

(x) To assist the Town of Como, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Como$ 250,000.00.

(y) To assist the Town of Sledge, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Sledge$ 250,000.00.

(z) To assist the Town of Itta Bena, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Itta Bena$ 250,000.00.

(aa) To assist the City of Grenada, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Grenada$ 500,000.00.

(bb) To assist the City of Waynesboro, Mississippi, in paying the costs associated with the Ramey Lane/Martin Luther King, Jr., Drive sewer repair and resurfacing project in the City of Waynesboro$ 500,000.00.

(cc) To assist the City of Corinth, Mississippi, in paying the costs associated with repair, rehabilitation, maintenance and other improvements to roads in the City of Corinth$ 500,000.00.

(dd) To assist the City of Long Beach, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Long Beach$1,000,000.00.

(ee) To assist Wilkinson County, Mississippi, in paying the costs associated with the repair, rehabilitation, replacement, reconstruction and/or construction of bridges in Wilkinson County, including those bridges on state-designated highways that are maintained by the county$1,700,000.00.

(ff) To assist the City of Vicksburg, Mississippi, in paying the costs associated with:

(i) Transportation infrastructure due diligence to increase multimodal river transportation options in the City of Vicksburg; and

(ii) Expanded multimodal layout to provide a combination of rail, interstate, airport, and river access in and to the City of Vicksburg$1,000,000.00.

(gg) To assist the Town of Flora, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Flora$ 300,000.00.

(hh) To assist in paying the costs associated with making improvements to:

(i) The intersection of Mississippi Highway 9W and Mississippi Highway 7 in Lafayette County, Mississippi;

(ii) A portion of Mississippi Highway 7 beginning at its intersection with Mississippi Highway 9W and running approximately one (1) mile south of such intersection in Lafayette County; and

(iii) A portion of Mississippi Highway 7 beginning at its intersection with Mississippi Highway 9W and running northerly to the boundary of the corporate limits of the City of Oxford, Mississippi$1,000,000.00.

(ii) To assist in paying the costs associated with necessary repairs to Natchez Trace Lake and surrounding roads in Pontotoc County, Mississippi$1,000,000.00.

(jj) To assist the City of Houston, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Houston$ 300,000.00.

(kk) To assist the Town of Houlka, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Houlka$ 200,000.00.

(ll) To assist the City of Clinton, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements and upgrades to roads in the City of Clinton$1,000,000.00.

(mm) To assist Tate County, Mississippi, in paying the costs associated with widening, safety improvements, leveling, mill and overlay of Country Club Road south of the Country Club Road/Shands Bottom Road four-way stop; however, any funds that are in excess of that needed to complete such project shall be used to assist Tate County in paying the costs associated with repaving roads in Tate County$1,000,000.00.

(nn) To assist in paying the costs of construction and development related to the Cook Road Corridor project in Jackson County, Mississippi, and Harrison County, Mississippi$2,000,000.00.

(oo) To assist the Town of Vaiden, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to streets in the Town of Vaiden$ 100,000.00.

(pp) To assist the City of Crystal Springs, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Crystal Springs$ 500,000.00.

(qq) To assist the City of Hernando, Mississippi, in paying the costs associated with construction and construction engineering related to the realignment of McIngvale Road in the City of Hernando$1,000,000.00.

(rr) To assist Attala County, Mississippi, in paying the costs associated with the following purposes:

(i) Rehabilitation and paving of Attala County Road 2221 also known as Airport Road in Attala County;

(ii) Base repair and asphalt overlay of the back and front parking lots of the Attala County Justice Court Building; and

(iii) Base reconstruction and resurfacing of the parking lot of the former Jack Post Manufacturing Building in Attala County$ 450,000.00.

(ss) To assist the City of Kosciusko, Mississippi, in paying the costs associated with making improvements and upgrades to South Huntington Street and other streets in the City of Kosciusko, Mississippi$ 750,000.00.

(tt) To assist in paying the costs associated with the repair, rehabilitation, resurfacing, construction and reconstruction, including the widening of and addition of lanes to Scott Road in the City of Lucedale, Mississippi, from its intersection with Mississippi Highway 26 to its intersection with Mississippi Highway 63 in the City of Lucedale$ 350,000.00.

(uu) To assist in paying the costs associated with planning, design, construction, repair, renovation, replacement, expansion of and other improvements to infrastructure at the Columbia-Marion County Airport in Marion County, Mississippi$ 250,000.00.

(vv) To assist in paying the costs associated with construction and development of a bridge at the industrial park/port in Itawamba County, Mississippi$ 500,000.00.

(ww) To assist Lincoln County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Lincoln County$ 500.000.00.

(xx) To assist the City of Brookhaven, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Brookhaven$ 500,000.00.

(yy) To assist the City of Farmington, Mississippi, in paying the costs associated with expansion of and upgrades and improvements to the city's infrastructure$ 500,000.00.

(zz) To assist the City of Carthage, Mississippi, in paying the costs associated with making improvements to portions of Valley Street, Williams Street, Franklin Street and McMillan Park Road in the City of Carthage$ 500,000.00.

(aaa) To assist the Itawamba County Railroad Authority in paying a portion of the costs associated with the repair, rehabilitation, construction, reconstruction, upgrading and improvement of the existing railroad line and related facilities running from the City of Amory, Mississippi, to the City of Fulton, Mississippi, including projects necessary to ensure safety and structural integrity of the rail line, rail beds and bridges$1,500,000.00.

(bbb) To assist in paying costs associated with improvements at the Columbia Training School in the City of Columbia, Mississippi$ 500,000.00.

(ccc) To assist the City of Louisville, Mississippi, in paying the costs associated with constructing a road and other transportation infrastructure in the City of Louisville that will provide and improve access to land owned by the city designated for an economic development project on or near the location of Winston Plywood & Veneer$ 500,000.00.

(ddd) To assist the New Site Water Association in paying the costs associated with repairing a water tank that is located adjacent to the Piney Grove Campground in Prentiss County, Mississippi$ 250,000.00.

(eee) To assist Quitman County, Mississippi, in paying the costs of construction, furnishing and equipping of a passenger train depot in Marks, Mississippi, specifically, to reimburse the Four Hundred Twenty Thousand Dollar ($420,000.00) loan from Quitman County general fund 001 to help with the construction of the Amtrak shelter in Marks, Mississippi. The amount of Eighty Thousand Dollars ($80,000.00) may be used to purchase and remodel an existing building next to the new Amtrak stop that will serve as a waiting area and provide restroom facilities for Amtrak passengers and waiters$ 500,000.00.

(fff) To assist the City of Saltillo, Mississippi, in paying the costs associated with a project involving the city's wastewater system and/or repair of sinkholes in the city$ 250,000.00.

(ggg) To assist Lafayette County, Mississippi, in paying the costs associated with the extension of West Oxford Loop in Lafayette County$1,000,000.00.

(hhh) To assist the Tupelo Public School District in paying the costs associated with roofing Church Street Elementary School in Tupelo, Mississippi$ 400,000.00.

(iii) To assist the City of Baldwyn, Mississippi, in paying the costs associated with making improvements and upgrades to a portion of the city's natural gas system transmission system line and related infrastructure$1,000,000.00.

(jjj) To assist Harrison County, Mississippi, in paying the costs associated with the construction, furnishing and equipping of an expansion of the Harrison County Law Enforcement Training Academy$ 800,000.00.

(kkk) To assist the Town of Monticello, Mississippi, in paying the cost of necessary improvements to the U.S. Highway 84 frontage road between S.R. 27 and Old Highway 27 project in the Town of Monticello$ 450,000.00.

(lll) To assist the Lamar County School District in paying the cost of repairs, renovations and capital improvements necessitated by the consolidation of the Lumberton County School District into the Lamar County School District$1,000,000.00.

(mmm) To assist in paying the costs associated with repair, rehabilitation, and related construction activities for the Mississippi Center for Innovation and Technology in the City of Vicksburg$2,500,000.00.

(nnn) To assist the Mississippi's Toughest Kids Foundation in paying the costs associated with:

(i) Design, preplanning, construction, furnishing and equipping of buildings and related facilities at Camp Kamassa in Copiah County, Mississippi; and

(ii) Design, preplanning, construction and development of infrastructure at Camp Kamassa in Copiah County, Mississippi$1,000,000.00.

(ooo) To assist in paying the costs associated with construction, furnishing and equipping the Mississippi Children's Museum-Meridian in Meridian, Mississippi$2,000,000.00.

(ppp) To assist the Mississippi Department of Transportation in paying the costs associated with upgrades to Highway 8 starting at U.S. Highway 61 and extending to Bishop Road in Bolivar County$1,000,000.00.

(qqq) To assist Jasper County, Mississippi, in paying the costs associated with the paving of County Road 6 in Jasper County$ 100,000.00.

(rrr) To assist Jasper County, Mississippi, in paying the costs associated with upgrades to CR 1591 leading toward the Hol-Mac facility in Bay Springs$ 50,000.00.

(sss) To assist Lowndes County, Mississippi, in paying the costs associated with the construction of a portion of Charleigh Ford, Jr. Drive extending from Artesia Road to Mims Road$1,000,000.00.

(ttt) To assist the Mississippi Department of Transportation in paying the cost of completing the last mile of U.S. Highway 61 in Claiborne County, Mississippi, as contemplated in the 1987 Four-Lane Highway Program$1,000,000.00.

(uuu) To assist the Division of State Aid Road Construction in paying the costs associated with the completion of construction repairs on Parks Road in Drew, Mississippi$ 300,000.00.

(vvv) To assist the Rodney History and Preservation Society in paying the costs associated with the repair and renovation of the historic Rodney Presbyterian Church in the Rodney Center Historic District$ 280,000.00.

(www) To assist the Summit Community Development Foundation under a Memorandum of Understanding (MOU) with the IRS, in paying the costs associated with (i) the Water Stand Pipe lighting installation and landmark marker, and (ii) the acquisition, development and establishment of a town park in Summit, Mississippi$ 150,000.00.

(xxx) To assist the City of Ripley, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Ripley$ 500,000.00.

(yyy) To assist the Town of Byhalia, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Byhalia$ 500,000.00.

(zzz) To assist the City of Natchez, Mississippi, in providing matching funds for federal funds for emergency watershed projects in the city$ 900,000.00.

(aaaa) To assist the City of Greenville, Mississippi, in paying the costs associated with the construction and extension of Colorado Street from its intersection with George Abraham Boulevard southerly to VFW Road in the City of Greenville, including costs associated with land acquisition and professional services for such project$1,000,000.00.

(bbbb) To assist the City of New Albany, Mississippi, in paying the costs associated with repair, resurfacing, maintenance and other improvements to roads and streets and sewer repairs in the City of New Albany$ 500,000.00.

(cccc) To assist Choctaw County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Choctaw County$ 250,000.00.

(dddd) To assist Webster County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Webster County$ 250,000.00.

(eeee) To assist the City of Batesville, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Batesville$ 350,000.00.

(ffff) To assist the Town of Sardis, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Sardis$ 250,000.00.

(gggg) To assist Newton County, Mississippi, in paying the costs associated with overlaying portions of Turkey Creek Road and Simkins Road in Newton County$ 225,000.00.

(hhhh) To assist Hancock County, Mississippi, in paying the costs associated with repair of Crane Creek Bridge No. 32 in Hancock County$ 500,000.00.

(iiii) To assist Stone County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Stone County$ 150,000.00.

(jjjj) To assist the City of Southaven, Mississippi, in paying the costs associated with infrastructure improvements in the Greenbrook and Carriage Hills neighborhoods in the City of Southaven$ 500,000.00.

(kkkk) To assist the City of Wiggins, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Hall Road in the City of Wiggins$ 500,000.00.

(llll) [Deleted]

(mmmm) [Deleted]

(nnnn) To assist the Town of North Carrollton, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Marshall Elementary School Road in the Town of North Carrollton$ 100,000.00.

(oooo) To assist the Town of Kilmichael, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Binford Street in the Town of Kilmichael$ 200,000.00.

(pppp) To assist the City of Bruce, Mississippi, in paying the costs associated with the following purposes:

(i) Repairs, resurfacing and other improvements to roads in the City of Bruce; and

(ii) Construction of walking and bicycle trails in the municipality$ 200,000.00.

(qqqq) To assist Jones County, Mississippi, in paying the costs associated with repair and replacement of the Lower Myrick Road Bridge in Jones County$ 380,000.00.

(rrrr) To assist Jones County, Mississippi, in paying the costs associated with repair and replacement of the Ellisville-Tuckers Crossing Bridge in Jones County$1,200,000.00.

(ssss) To assist Clarke County, Mississippi, in paying the costs associated with repair and replacement of a bridge on County Road 360 in Clarke County$ 480,000.00.

(tttt) To assist Pearl River County, Mississippi, in paying the costs associated with repairs, leveling, resurfacing and other improvements to a portion of FZ Goss Road located between County Line Road and West Union Road in Pearl River County$ 525,000.00.

(uuuu) To assist the City of Meridian, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to the 22nd Avenue-Interstate 20/Interstate 59 Overpass$ 565,000.00.

(vvvv) To assist the City of Pass Christian, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Pass Christian$ 400,000.00.

(wwww) To assist the Town of Mantachie, Mississippi, in paying the costs associated with improvements to the town's water system and sewer system infrastructure$ 150,000.00.

(xxxx) To assist Leake County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Barnes Road in Leake County$ 300,000.00.

(yyyy) To assist Holmes County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Emory Road beginning at its intersection with U.S. Highway 51 and running westerly to Interstate 55 in Holmes County$ 300,000.00.

(zzzz) To assist the Town of Sallis, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Sallis$ 100,000.00.

(aaaaa) To assist the Town of Ethel, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Ethel$ 100,000.00.

(bbbbb) To assist the City of Senatobia, Mississippi, in paying the costs associated with repairs, reconstruction, resurfacing and other improvements to Court Street in the City of Senatobia; however, any funds that are in excess of that needed to complete such project shall be used to assist the City of Senatobia in paying the costs associated with repairs, reconstruction, resurfacing and other improvements to Ward Street in the City of Senatobia$ 500,000.00.

(ccccc) To assist the Town of Lambert, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Lambert$ 200,000.00.

(ddddd) To assist Greene County, Mississippi, in paying the costs associated with repair of a bridge on Freeman Town Road in Greene County$ 250,000.00.

(eeeee) To assist the City of Jackson, Mississippi, in paying the costs associated with repair of a bridge on Hawthorne Drive between Sherwood Drive and Robin Drive in the City of Jackson$ 50,000.00.

(fffff) To assist Lee County, Mississippi, in paying the costs associated with infrastructure improvements within and/or near the Hive Industrial site in Lee County$ 500,000.00.

(ggggg) To assist the City of Senatobia, Mississippi, in paying the costs associated with acquisition and repair of the New Imaging Water Association and related facilities$ 200,000.00.

(hhhhh) To assist the Town of Bentonia, Mississippi, in paying costs associated with improvements to the town's sewer system$ 525,000.00.

(iiiii) To assist the Itawamba County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Itawamba County$ 250,000.00.

(jjjjj) To assist the Town of New Hebron, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of New Hebron$ 50,000.00.

(kkkkk) To assist the Town of Blue Mountain, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Blue Mountain$ 100,000.00.

(lllll) To assist the Town of Walnut, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Walnut$ 100,000.00.

(mmmmm) To assist the Town of Falkner, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Falkner$ 100,000.00.

(nnnnn) To assist the City of Olive Branch, Mississippi, in paying the costs of infrastructure improvements and upgrades as necessary, including, but not limited to, repairs, resurfacing and other improvements to roads; repair and renovation of bridges; repairs and improvements to water and wastewater systems; and dam repairs$1,000,000.00.

(ooooo) To assist the CREATE Foundation in paying the costs associated with repairs, renovations and upgrades at the First Christian Church in Amory, Mississippi$ 200,000.00.

(ppppp) To assist the Tougaloo College Research Development Foundation, Inc., in paying the costs associated with completion of restoration, repair, renovation and upgrades to the interior of the historic Tougaloo College site where the Freedom Riders took refuge$1,000,000.00.

(qqqqq) To assist the Town of Magnolia, Mississippi, in paying the costs associated with repair, renovation and upgrades of the town's police and fire station$ 500,000.00.

(rrrrr) To assist the City of Guntown, Mississippi, in paying the costs associated with the repair, replacement, renovation, demolition, construction and/or making any other improvements to the municipal structures on or near Main Street in the City of Guntown$ 350,000.00.

(sssss) To assist the City of Baldwyn in paying the costs associated with repair, resurfacing and other improvements to Third Street and sewer repairs on Third Street; however, any funds that are in excess of that needed to complete such project shall be used to assist the City of Baldwyn in paying the costs associated with repairs, reconstruction, resurfacing and other improvements to streets in the City of Baldwyn$ 213,000.00.

(ttttt) To assist Smith County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Smith County$ 450,000.00.

(uuuuu) To assist the Town of Wesson, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Wesson$ 100,000.00.

(vvvvv) To assist the Town of Georgetown, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Georgetown$ 100,000.00.

(wwwww) To assist the City of Ocean Springs, Mississippi, in paying the costs associated with improvements to the city's water system and sewer system infrastructure$ 500,000.00.

(xxxxx) To assist the City of Gautier, Mississippi, in paying the costs associated with infrastructure improvements at Town Green in the City of Gautier$ 500,000.00.
Miss. Code Ann. § 27-77-15 — MS Code / Title 27 / Chapter 41 / Section 77-15
Miss. Code Ann. § 27-77-15
Status: in_force

(1) Except as otherwise provided in this section, it shall be unlawful for the executive director, the Board of Tax Appeals, the commissioner, the agency, or an officer, agent or employee of the agency or the Board of Tax Appeals, to divulge or make known in any manner the information contained in the files, records and orders of the agency, a hearing officer of the agency, the board of review or the Board of Tax Appeals in regard to an appeal to a hearing officer, the board of review or the Board of Tax Appeals under this chapter.

(2) For purposes of this section, the term “ appellant ” means the taxpayer, IFTA licensee, IRP registrant, permittee, tag holder or title interest holder who filed the appeal to the board of review or the Board of Tax Appeals under this chapter which resulted in the files, records and orders of that appeal.

(3) The executive director, the Board of Tax Appeals, the commissioner, the agency, hearing officer or an agent or employee of the agency or the Board of Tax Appeals is permitted to divulge and make known information otherwise prohibited from disclosure under subsection (1) of this section in any of the following circumstances:

(a) Where the information is being disclosed as a result of complying with the provisions of this chapter and/or with regulations promulgated to enforce the provisions of this chapter.

(b) Where the information is being provided to the appellant or his designated representative.

(c) Where the information is being disclosed to employees or officers of the agency.

(d) Where the information is being provided or disclosed pursuant to a written authorization executed by the appellant as prescribed by regulation.

(e) Where the information is being provided or disclosed in the course of a court action in which the agency, the Board of Tax Appeals, the commissioner, an officer or employee of the agency or the Board of Tax Appeals and the appellant are parties, including, but not limited to, an action brought under this chapter or in the course of the bankruptcy case of the appellant.

(f) Where the information is being provided to the Internal Revenue Service or a taxing authority of another state under an information exchange agreement where similar information can be obtained by the agency from the Internal Revenue Service or state taxing authority receiving the information.

(g) Where the information is being provided pursuant to the International Registration Plan (IRP) or the International Fuel Tax Agreement (IFTA) or any regulations, rules or procedures adopted under such plan or agreement.

(h) Where the disclosure of information is authorized under Section 27-19-123 , 27-55-49 , 27-55-557 , 27-57-39 , 27-59-53 or 27-61-20 .

(i) Where the information is being provided to the State Auditor or his employees in the course of his audit of the agency; however, the prohibitions against disclosure which apply to the agency shall also apply to the State Auditor and his employees or former employees.

(j) Where the information is being provided to the Attorney General or any other attorney representing the state or the agency in an action brought by the appellant to set aside the tax, in an action brought by the state or agency to recover the tax imposed, or in an action where the appellant is being prosecuted for a crime under the tax laws of this state.

(k) Where the information is being provided by the commissioner to a contractor of collection services pursuant to the authority granted the commissioner in Section 27-75-16 .

(l) Where the information is being provided in accordance with a proper judicial order. The term “ proper judicial order ” as used in this paragraph shall not include subpoenas or subpoenas duces tecum, but shall include only those orders entered by a court of record in this state after furnishing notice and a hearing to the appellant and the Department of Revenue. The court shall not authorize the furnishing of such information unless it is satisfied that the information is needed to pursue pending litigation in which the information itself is in issue, or the judge is satisfied that the need for furnishing the information outweighs the rights of the appellant to have such information secreted.

(4) Nothing in subsection (1) of this section shall prohibit the inspection or disclosure of the minutes of the Board of Tax Appeals except to the extent that such minutes reflect the specific amount of a tax assessment or refund claim or the specific amount of tax or refund claim determined by the Board of Tax Appeals to be due.

(5) Information that is prohibited from being disclosed in subsection (1) of this section shall be exempt from the provisions of the Mississippi Public Records Act of 1983.

(6) Due to the need to discuss confidential tax information, the hearings before a hearing officer, the board of review and the Board of Tax Appeals under this chapter, and the meetings in which the board of review and the Board of Tax Appeals deliberate and vote on the issues raised at such hearings shall be exempt from the provisions of Section 25-41-1 et seq.
Miss. Code Ann. § 27-19-56.41 — MS Code / Title 27 / Chapter 8 / Section 19-56.41
Miss. Code Ann. § 27-19-56.41
Status: in_force

(1) Beginning with any registration year commencing on or after July 1, 2006, any owner of a motor vehicle who is a member of any society such as academic, professional, honorary, Masonic, or so-called Greek letter fraternities or sororities, or similar organization whether of a local or connectional character that is established under Section 37-111-1 et seq. , upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a member of such a society or organization. The distinctive license tags so issued shall be of such color and design as the State Tax Commission may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

(2) Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

(3) Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

(4) The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:

(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the state chapter of the organization for which a distinctive license tag was issued to a member of such organization.

(b) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70 .

(c) Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

(d) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2 .

(5) A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag issued under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

(6) In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37 . The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit in the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

(7) In order for a distinctive license tag for a society to be issued pursuant to this section, the provisions of Section 27-19-44(2) must be satisfied for the society license tag prior to July 1, 2009.
Miss. Code Ann. § 27-35-151 — MS Code / Title 27 / Chapter 33 / Section 35-151
Miss. Code Ann. § 27-35-151
Status: in_force

If the board of supervisors fail to meet at the times appointed, it shall be convened by the president thereof as speedily as practicable, for the discharge of the duties prescribed by this chapter. If any member of the board fail to discharge the duties required of him by this chapter, or to attend the meetings of the board for that purpose without sufficient excuse, he shall be fined by the board in the sum of One Hundred Dollars ($100.00), on which a scire facias shall issue, returnable to the next term of the circuit court, to be therein proceeded upon according to law.
Miss. Code Ann. § 27-69-11 — MS Code / Title 27 / Chapter 39 / Section 69-11
Miss. Code Ann. § 27-69-11
Status: in_force

Any person engaged in the business of buying, selling or distributing within this state, tobacco as a wholesaler without having secured the required permit from the commissioner shall be guilty of a misdemeanor.
Miss. Code Ann. § 27-77-11 — MS Code / Title 27 / Chapter 35 / Section 77-11
Miss. Code Ann. § 27-77-11
Status: in_force

(1) If the agency determines that an application or request for a permit, IFTA license, IRP registration, tag or title issued or approved by the agency should be denied, the agency shall give the applicant for the permit, IFTA license, IRP registration, tag or title written notice of the denial by mailing or hand delivering the notice to the applicant. In regard to the denial of an application for title, the designated agent who took the application and any other alleged title interest holders as appearing on the application shall also be mailed or hand delivered a copy of the agency's denial of the title application. If the applicant, or in the case of the denial of a title application, any title interest holder appearing on the title application, is aggrieved by the denial and wishes to contest the denial, he shall, within thirty (30) days from the date of the written notice of the denial, file an appeal in writing with the board of review requesting a hearing on the denial that specified in detail the relief requested and contains any other information required by regulation. Failure to timely file a written appeal with the board of review within this thirty-day period shall make final the agency's denial of the permit, IFTA license, IRP registration, tag or title in issue and not subject to further review by the board of review, the Board of Tax Appeals or a court except as to the issue of whether a written appeal to the board of review was timely filed. Even if an appeal to the board of review is filed under this section, the agency retains jurisdiction to reverse its denial and issue or approve the permit, IFTA license, IRP registration, tax or title involved in the appeal.

(2) Upon receipt of a written appeal by the board of review from a denial of a permit, IFTA license, IRP registration, tag or title, a hearing shall be scheduled before the board of review unless it is determined that the relief requested in the written appeal should be granted without a hearing. A notice of the hearing shall be mailed to the person appealing advising him of the date, time and location of hearing. If the appeal involves the denial of a title, the notice of hearing shall also be mailed to all other title interest holders in the motor vehicle or manufactured housing in issue, including both those that appear on a current title and those that appear on the application that was denied. The notice may contain a statement as to the basis for the denial of the permit, IFTA license, IRP registration, tag or title. The person appealing or his designated representative shall attend the hearing unless a request is made to and granted by the board of review to allow him to submit his position in writing or by electronic transmission in lieu of attendance. Failure of the person appealing, or his designated representative, to attend a hearing or to submit his position in writing or by electronic transmission in lieu of attendance by the date specified by the board of review or by the hearing date, if no date is specified, shall constitute a withdrawal of the appeal.

(3) At a hearing before the board of review on a denial of a permit, IFTA license, IRP registration, tag or title, the board of review shall try the issues presented, according to law and the facts and within the guidelines established by regulation. The hearing before the board of review shall be informal and no official transcript shall be made of the hearing. At the earliest practical date after the hearing, the members of the board of review that heard the appeal shall make a determination of the matter presented and notify the person appealing of its findings by mailing a copy of its order to that person. In the case of a hearing involving the denial of a title, the order shall also be mailed to all other title interest holders in the motor vehicle or manufactured housing in issue, including those that appear on a current title and those that appear on the application that was denied.

(4) The order of the board of review involving the denial of a permit, IFTA license, IRP registration, tag or title shall be final unless within thirty (30) days from the date of the order, the applicant appeals the order to the Board of Tax Appeals. In the case of an order of the board of review involving a review of the denial of a title, any title interest holder in the motor vehicle or manufactured housing in issue may appeal the order to the Board of Tax Appeals. The appeal shall be in writing, request a hearing and reversal or modification of the order of the board of review, specify in detail the relief requested, contain any other information that is required by regulation and be filed with the executive director with a copy sent to the board of review. Failure to timely file a written appeal with the executive director within the thirty-day period will make the order of the board of review being appealed final and not subject to further review by the Board of Tax Appeals or a court other than as to the issue of whether a written appeal from the order of the board of review was timely filed with the executive director. Even if an appeal to the Board of Tax Appeals is filed under this section, the board of review retains the authority to amend and/or correct its order being appealed prior to a decision by the Board of Tax Appeals on the appeal.

(5) Upon receipt of a written appeal from an order of the board of review involving the denial of a permit, IFTA license, IRP registration, tag or title, the executive director shall schedule a hearing before the Board of Tax Appeals on the appeal. A notice of the hearing shall be mailed to the person who filed the appeal and the agency to advise them of the date, time and location of hearing. In the case of an appeal from an order of the board of review involving the denial of a title, the notice of hearing shall also be mailed to all title interest holders in the motor vehicle or manufactured housing in issue. The person who filed the appeal or his designated representative shall attend the hearing. Failure of this person or his designated representative to attend a hearing shall constitute an involuntary withdrawal of the appeal.

(6) At any hearing before the Board of Tax Appeals on an appeal of an order from the board of review involving the denial of a permit, IFTA license, IRP registration, tag or title, two (2) members of the Board of Tax Appeals shall constitute a quorum. At the hearing, the Board of Tax Appeals shall try the issues presented according to law and the facts and pursuant to any guidelines established by regulation. The rules of evidence shall be relaxed at the hearing and the hearing shall be taken down by a court reporter. After reaching a decision on the issues presented, the Board of Tax Appeals shall enter its order setting forth its findings and decision on the appeal. A copy of the order of the Board of Tax Appeals shall be mailed to the person who filed the appeal and the agency with the Board of Tax Appeals to notify them of the findings and decision of the Board of Tax Appeals. In the case of an appeal involving a title, a copy of the order of the Board of Tax Appeals shall also be mailed to all title interest holders in the motor vehicle or manufactured housing in issue.

(7) At any time after the filing of an appeal with the board of review, or from the board of review to the Board of Tax Appeals under this chapter, an appeal can be withdrawn. A withdrawal of an appeal may be made voluntarily by the person who filed the appeal or may occur involuntarily by the person failing to appear at a scheduled hearing, by failing to make a written submission or electronic transmission to the board of review in lieu of attendance by the date specified by the board or by the hearing date, if no date was specified, or by any other act or failure that the board of review or the Board of Tax Appeals determines represents a failure on the part of this person to prosecute his appeal. Any voluntary withdrawal shall be in writing or by electronic transmission and sent by the person appealing or his designated representative to the chairman of the board of review, if the appeal being withdrawn is to the board of review, or to the executive director, if the appeal being withdrawn is to the Board of Tax Appeals. If the withdrawal of appeal is involuntary, the administrative appeal body from whom the appeal is being withdrawn shall note on its minutes the involuntary withdrawal of the appeal and the basis for the withdrawal. Once an appeal is withdrawn, whether voluntary or involuntary, the action from which the appeal was taken, whether the original denial or the order of the board of review, shall become final and not subject to further review by the board of review, the Board of Tax Appeals or a court. The agency shall then proceed in accordance with law based on such final action.
Miss. Code Ann. § 27-53-5 — MS Code / Title 27 / Chapter 29 / Section 53-5
Miss. Code Ann. § 27-53-5
Status: in_force

(1) It shall be the duty of the owner of a manufactured home or mobile home, not later than seven (7) days, Saturdays, Sundays and legal holidays excluded, after the date of purchase or entry into the county where the manufactured home or mobile home is located, to register such manufactured home or mobile home with the tax collector of the county where the manufactured home or mobile home is located. If a certificate of title has been issued or applied for concerning the manufactured home or mobile home, the original certificate of title or a copy of the application shall be presented to the tax collector at the time of the registration. The registration application for such manufactured home or mobile home shall contain the following information: name and address of owner, length and width of the manufactured home or mobile home, serial number or vehicle identification number (VIN) of manufactured home or mobile home, make of manufactured home or mobile home, date of purchase, present market value, and address where manufactured home or mobile home is located if other than the address of the owner. At the time that an owner registers his manufactured home or mobile home, and before a registration certificate may be issued by the tax collector, the owner of the manufactured home or mobile home shall pay a registration fee of One Dollar ($1.00) to the county tax collector and provide proof of payment of the previous year's taxes unless the manufactured home or mobile home was purchased from a licensed dealer. It is also the duty of the owner of the manufactured home or mobile home to reregister his manufactured home or mobile home with the tax collector within seven (7) days after the relocation of such manufactured home or mobile home from one (1) location in the county to another location in the county in order that there will always be on file with the tax collector the current address of such manufactured home or mobile home. In addition, if a manufactured home or mobile home is relocated from one (1) county to another county, then the owner of the manufactured home or mobile home, within twenty-one (21) days after such relocation, shall provide notice to the tax collector of the county from which the manufactured home or mobile home was relocated.

(2) It shall be the duty of every manufactured home or mobile home owner to provide either (a) proof of registration in the county in which the manufactured home or mobile home is located and at the address at which utility service is to be provided, as required by subsection (1), or (b) a certified copy of a recorded affidavit of affixation, together with a copy of the initial or any subsequent written confirmation from the Department of Revenue that the title to such home has been permanently retired, to each utility company whose service is procured by the owner before the utility company shall connect its services. For purposes of this section, “ utility ” shall mean and include water, gas, electric and telephone services, including such utilities as are owned and operated by municipalities.

(3) No utility company shall connect, provide or transfer service without receiving and recording either (a) the number of the current registration certificate issued for the manufactured home or mobile home at the address where service will be connected, provided or transferred, or (b) instrument number or the book and page where the affidavit of affixation is recorded.

(4) It shall be the duty of every manufactured home or mobile home owner subject to the use tax levy in Section 27-67-5 to provide proof of payment of such tax prior to the time of registration. If the manufactured home or mobile home has been registered in another county in this state, then the owner shall only need to show proof of such registration.

(5) Every utility company, in its discretion, may furnish to the county tax collector, upon request, the names and addresses of all manufactured home or mobile home customers to whom the utility company provides a service.

(6) The owner of a manufactured home or mobile home whose title has been permanently retired to real property under Section 63-21-30 shall be exempt from the requirements of subsection (1) of this section until such time as the owner of such manufactured home or mobile home files an affidavit of severance.
Miss. Code Ann. § 27-13-29 — MS Code / Title 27 / Chapter 1 / Section 13-29
Miss. Code Ann. § 27-13-29
Status: in_force

If any taxpayer, liable for the payment of franchise taxes, penalties or interest, fails or refuses to pay them after receiving the notice and demands as provided in Section 27-13-23 or 27-13-25 , and if such taxpayer has not filed a timely appeal to the board of review as provided by law, the commissioner may file a notice of tax lien for the franchise taxes, penalties, and interest with the circuit clerk of the county in which the taxpayer resides or owns property, which, shall be enrolled on the judgment roll. Immediately upon receipt of the notice of tax lien for franchise taxes, penalties and interest, the circuit clerk shall enter upon the judgment roll, in the appropriate columns, the name of the taxpayer as judgment debtor, the name of the commissioner or Department of Revenue as judgment creditor, the amount of the taxes, penalties and interest, and the date and time of enrollment. The judgment shall be valid as against mortgagees, pledgees, entrusters, purchasers, judgment creditors, and other persons from the time of filing with the clerk. The amount of the judgment shall be a debt due the State of Mississippi and remain a lien upon all property and rights to property belonging to the taxpayer, both real and personal, including choses in action, with the same force and like effect as any enrolled judgment of a court of record, and shall continue until satisfied. Such judgment shall serve as authority for the issuance of writs of execution, writs of attachments, writs of garnishment or other remedial writs. The commissioner may issue warrants for collection of franchise taxes from such judgments in lieu of the issuance of any remedial writ by the circuit clerk.

Upon failure to pay the taxes imposed under this chapter by any taxpayer who has executed any bond, the commissioner shall give notice of the failure to the sureties of such bond and demand payment of the tax, penalties and interest within ten (10) days. If the sureties of the taxpayer's bond shall fail or refuse to pay the penal sum demanded within the ten (10) days allowed, the commissioner may file a notice of tax lien with the circuit clerk of the county in which the sureties reside or own property, which shall be enrolled upon the judgment roll, and the commissioner may proceed to collect from the sureties as provided in this section for collecting from any judgment debtor.

The commissioner is hereby authorized to pay the clerk's fee for enrolling certificates of indebtedness and any court costs that may be adjudged against the department or commissioner out of funds appropriated by the Legislature to defray expenses of the Department of Revenue.
Miss. Code Ann. § 27-65-3 — MS Code / Title 27 / Chapter 53 / Section 65-3
Miss. Code Ann. § 27-65-3
Status: in_force

The words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them herein.

(a) “ Tax Commission ” or “ department ” means the Department of Revenue of the State of Mississippi.

(b) “ Commissioner ” means the Commissioner of Revenue of the Department of Revenue.

(c) “ Person ” means and includes any individual, firm, copartnership, joint venture, association, corporation, promoter of a temporary event, estate, trust or other group or combination acting as a unit, and includes the plural as well as the singular in number. “ Person ” shall include husband or wife, or both, where joint benefits are derived from the operation of a business taxed hereunder. “Person” shall also include any state, county, municipal or other agency or association engaging in a business taxable under this chapter.

(d) “ Tax year ” or “ taxable year ” means either the calendar year or the taxpayer's fiscal year.

(e) “ Taxpayer ” means any person liable for or having paid any tax to the State of Mississippi under the provisions of this chapter. A taxpayer is required to obtain a sales tax permit under Section 27-65-27 before engaging in business in this state. If a taxpayer fails to obtain a sales tax permit before engaging in business in this state, the taxpayer shall pay the retail rate on all purchases of tangible personal property and/or services in this state, even if purchased for resale. Upon obtaining a sales tax permit, a previously unregistered taxpayer shall file sales tax returns for all tax periods during which he engaged in business in this state without a sales tax permit, and report and pay the sales tax accruing from his operation during this period and any applicable penalties and interest. On such return, the taxpayer may take a credit for any sales taxes paid during the period he operated without a sales tax permit on a purchase that would have constituted a wholesale sale if the taxpayer had a sales tax permit at the time of the purchase and if proper documentation exists to substantiate a wholesale sale. This credit may also be allowed in any audit of the taxpayer. Any penalties and interest owed by the taxpayer on the return or in an audit for a period during which he operated without a sales tax permit may be determined based on the sales tax accruing from the taxpayer's operation for that period after the taking of this credit.

(f) “ Sale ” or “ sales ” includes the barter or exchange of property as well as the sale thereof for money or other consideration, and every closed transaction by which the title to taxable property passes shall constitute a taxable event.

“ Sale ” shall also include the passing of title to property for a consideration of coupons, trading stamps or by any other means when redemption is subsequent to the original sale by which the coupon, stamp or other obligation was created.

The situs of a sale for the purpose of distributing taxes to municipalities shall be the same as the location of the business from which the sale is made except that:

(i) Retail sales along a route from a vehicle or otherwise by a transient vendor shall take the situs of delivery to the customer.

(ii) The situs of wholesale sales of tangible personal property taxed at wholesale rates, the amount of which is allowed as a credit against the sales tax liability of the retailer, shall be the same as the location of the business of the retailer receiving the credit.

(iii) The situs of wholesale sales of tangible personal property taxed at wholesale rates, the amount of which is not allowed as a credit against the sales tax liability of the retailer, shall have a rural situs.

(iv) Income received from the renting or leasing of property used for transportation purposes between cities or counties shall have a rural situs.

(g) “ Delivery charges ” shall mean and include any expenses incurred by a seller in acquiring merchandise for sale in the regular course of business commonly known as “freight-in” or “transportation costs-in.” “Delivery charges” also include any charges made by the seller for delivery of property sold to the purchaser.

(h) “ Gross proceeds of sales ” means the value proceeding or accruing from the full sale price of tangible personal property, including installation charges, without any deduction for delivery charges, cost of property sold, other expenses or losses, or taxes of any kind except those expressly exempt by this chapter.

“ Gross proceeds of sales ” includes consideration received by the seller from third parties if:

(i) The seller actually received consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;

(ii) The seller has an obligation to pass the price reduction or discount through to the purchaser;

(iii) The amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and

(iv) One (1) of the following criteria is met:

1. The purchaser presents a coupon, certificate or other documentation to the seller to claim a price reduction or discount where the coupon, certificate or documentation is authorized, distributed or granted by a third party with the understanding that the third party will reimburse any seller to whom the coupon, certificate or documentation is presented;

2. The purchaser identified himself or herself to the seller as a member of a group or organization entitled to a price reduction or discount (a “preferred customer” card that is available to any patron does not constitute membership in such a group); or

3. The price reduction or discount is identified as a third-party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate or other documentation presented by the purchaser.

Where a trade-in is taken as part payment on tangible personal property sold, “gross proceeds of sales” shall include only the difference received between the selling price of the tangible personal property and the amount allowed for a trade-in of property of the same kind. When the trade-in is subsequently sold, the selling price thereof shall be included in “ gross proceeds of sales .”

“ Gross proceeds of sales ” shall include the value of any goods, wares, merchandise or property purchased at wholesale or manufactured, and any mineral or natural resources produced, which are withdrawn or used from an established business or from the stock in trade for consumption or any other use in the business or by the owner. However, “gross proceeds of sales” does not include meals prepared by a restaurant and provided at no charge to employees of the restaurant or donated to a charitable organization that regularly provides food to the needy and the indigent and which has been granted exemption from the federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986 .

“Gross proceeds of sales” shall not include bad check or draft service charges as provided for in Section 97-19-57 .

“Gross proceeds of sales” does not include finance charges, carrying charges or any other addition to the selling price as a result of deferred payments by the purchaser.

(i) “ Gross income ” means the total charges for service or the total receipts (actual or accrued) derived from trades, business or commerce by reason of the investment of capital in the business engaged in, including the sale or rental of tangible personal property, compensation for labor and services performed, and including the receipts from the sales of property retained as toll, without any deduction for rebates, cost of property sold, cost of materials used, labor costs, interest paid, losses or any expense whatever.

“ Gross income ” shall also include the cost of property given as compensation when the property is consumed by a person performing a taxable service for the donor.

However, “gross income” or “gross proceeds of sales” shall not be construed to include the value of goods returned by customers when the total sale price is refunded either in cash or by credit, or cash discounts allowed and taken on sales. Cash discounts shall not include the value of trading stamps given with a sale of property.

(j) “ Tangible personal property ” means personal property perceptible to the human senses or by chemical analysis as opposed to real property or intangibles and shall include property sold on an installed basis which may become a part of real or personal property. “Tangible personal property” shall also include computer software but shall not include electronically stored or maintained data.

(k) “ Installation charges ” shall mean and include the charge for the application of tangible personal property to real or personal property without regard to whether or not it becomes a part of the real property or retains its personal property classification. It shall include, but not be limited to, sales in place of roofing, tile, glass, carpets, drapes, fences, awnings, window air-conditioning units, gasoline pumps, window guards, floor coverings, carports, store fixtures, aluminum and plastic siding, tombstones and similar personal property.

(l) “ Newspaper ” means a periodical which:

(i) Is not published primarily for advertising purposes and has not contained more than seventy-five percent (75%) advertising in more than one-half ( 1 / 2 ) of its issues during any consecutive twelve-month period excluding separate advertising supplements inserted into but separately identifiable from any regular issue or issues;

(ii) Has been established and published continuously for at least twelve (12) months;

(iii) Is regularly issued at stated intervals no less frequently than once a week, bears a date of issue, and is numbered consecutively; provided, however, that publication on legal holidays of this state or of the United States and on Saturdays and Sundays shall not be required, and failure to publish not more than two (2) regular issues in any calendar year shall not exclude a periodical from this definition;

(iv) Is issued from a known office of publication, which shall be the principal public business office of the newspaper and need not be the place at which the periodical is printed and a newspaper shall be deemed to be “published” at the place where its known office of publication is located;

(v) Is formed of printed sheets; provided, however, that a periodical that is reproduced by the stencil, mimeograph or hectograph process shall not be considered to be a “newspaper”; and

(vi) Is originated and published for the dissemination of current news and intelligence of varied, broad and general public interest, announcements and notices, opinions as editorials on a regular or irregular basis, and advertising and miscellaneous reading matter.

The term “ newspaper ” shall include periodicals which are designed primarily for free circulation or for circulation at nominal rates as well as those which are designed for circulation at more than a nominal rate.

The term “ newspaper ” shall not include a publication or periodical which is published, sponsored by, is directly supported financially by, or is published to further the interests of, or is directed to, or has a circulation restricted, in whole or in part, to any particular sect, denomination, labor or fraternal organization or other special group or class or citizens.

For purposes of this paragraph, a periodical designed primarily for free circulation or circulation at nominal rates shall not be considered to be a newspaper unless such periodical has made an application for such status to the department in the manner prescribed by the department and has provided to the department documentation satisfactory to the department showing that such periodical meets the requirements of the definition of the term “ newspaper .” However, if such periodical has been determined to be a newspaper under action taken by the department on or before April 11, 1996, such periodical shall be considered to be a newspaper without the necessity of applying for such status. A determination by the Department of Revenue that a publication is a newspaper shall be limited to the application of this chapter and shall not establish that the publication is a newspaper for any other purpose.

(m) “ MPC ” or “ Material Purchase Certificate ” means a certificate for which a person that is liable for the tax levy under Section 27-65-21 can apply and obtain from the commissioner, and when issued, entitles the holder to purchase materials and services that are to become a component part of a structure to be erected or repaired with no tax due. Any person taxable under Section 27-65-21 who obtains an MPC for a project and purchases materials and services in this state that are to become a component part of a structure being erected or repaired in the project and at any time pays sales tax on these purchases may, after obtaining the MPC for the project, take a credit against his sales taxes for the sales tax paid on these purchases if proper documentation exists to substantiate the payment of the sales tax on the purchase of component materials and services. This credit may also be allowed in any audit of the taxpayer. Any penalties and interest owed by the taxpayer on the return or in the audit where this credit is taken may be determined based on the sales tax due after the taking of this credit.
Miss. Code Ann. § 27-69-23 — MS Code / Title 27 / Chapter 38 / Section 69-23
Miss. Code Ann. § 27-69-23
Status: in_force

The tax imposed by this chapter is in addition to all other privileges, licenses, and any and all other taxes now imposed by law in this state; but nothing in this section shall be construed to permit the taxation by municipalities or boards of supervisors of the privilege taxed by this chapter.
Miss. Code Ann. § 27-55-7 — MS Code / Title 27 / Chapter 29 / Section 55-7
Miss. Code Ann. § 27-55-7
Status: in_force

Before any person shall engage in business as a distributor of gasoline in this state, he shall first make application to the department, upon forms prescribed by the department, for a permit to engage in said business.

If said application is approved by the department, the applicant shall enter into a good and sufficient surety bond, written by a company qualified to write such bonds in this state. The bond shall be made payable to the State of Mississippi in a sum of not less than One Thousand Dollars ($1,000.00) nor more than Two Hundred Fifty Thousand Dollars ($250,000.00) , the amount to be determined by the department; or, in lieu thereof, the applicant may deposit with the department a cash bond in the amount so determined. A personal bond in the amount so determined shall also be acceptable in lieu of a surety bond if the same is adequately secured by the pledge or assignment of a pledgeable or assignable bond or bonds of the State of Mississippi or the United States government. Such bond or bonds shall be in an amount not to exceed Two Hundred Fifty Thousand Dollars ($250,000.00), and not to exceed the gasoline tax estimated to become due by the said distributor of gasoline for any ninety-day period. If the distributor of gasoline is greater than one (1) month delinquent, and the gasoline tax estimate for any ninety-day period exceeds Two Hundred Fifty Thousand Dollars ($250,000.00), then the bond amount shall be increased in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) to equal the gasoline tax estimate for any ninety-day period. If the distributor of gasoline is greater than three (3) months delinquent, and the gasoline tax estimate for any one-hundred-eighty-day period exceeds Two Hundred Fifty Thousand Dollars ($250,000.00), then the bond amount shall be increased in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) to equal the gasoline tax estimated for any one-hundred-eighty-day period. The bond herein required shall be increased within the limits hereinabove set forth from time to time if deemed insufficient by the department, giving to the distributor of gasoline fifteen (15) days' notice, in writing, to increase said bond, said notice to state the amount of increase demanded.

The condition of said bond shall be that the distributor of gasoline shall fully comply with all laws pertaining to distributors of gasoline and pertaining to the transportation of gasoline as regulated by this article, and that he shall pay the gasoline tax and the penalties provided. Provided, however, any person who, prior to January 1, 1970, has furnished bond to meet the requirements of any petroleum tax law administered by the department, shall not be required to furnish an additional bond provided his existing bond is adequate, but such person shall be subject to all the other provisions of this article regulating and governing distributors of gasoline.

Provided further, that any person who purchases all of his gasoline on a tax-paid basis and from a qualified bonded distributor of gasoline for sale or distribution to retailers for resale to consumers shall not be required to make bond for said gasoline purchased, but shall be subject to all the other provisions of this article regulating and governing distributors of gasoline.
Miss. Code Ann. § 27-43-11 — MS Code / Title 27 / Chapter 31 / Section 43-11
Miss. Code Ann. § 27-43-11
Status: in_force

For examining the records to ascertain the names and addresses of lienors, the chancery clerk shall be allowed a fee of Seven Dollars ($7.00) in each instance for each lien where a lien is found of record, and said fees shall be taxed against the owner of said land, if same is redeemed, and if not redeemed, then said fees are to be taxed as part of the cost against the purchaser. A failure to give the required notice to such lienors shall render the tax title void as to such lienors, and as to them only, and such purchaser shall be entitled to a refund of all such taxes paid the state, county or other taxing district after filing his claim therefor as provided by law.
Miss. Code Ann. § 27-104-301 — MS Code / Title 27 / Chapter 29 / Section 104-301
Miss. Code Ann. § 27-104-301
Status: in_force

(1) A special fund, to be designated the “2018 Transportation and Infrastructure Improvements Fund,” is created within the State Treasury, which shall consist of funds made available by the Legislature in any manner and funds from any other source designated for deposit into such fund. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited into such fund.

(2) Monies deposited into the fund shall be disbursed, in the discretion of the Department of Finance and Administration, as follows:

(a) To pay the costs incurred by the Mississippi Transportation Commission and the Mississippi Department of Transportation to widen Mississippi Highway 16 to three (3) lanes as follows:

(i) From near the Neely Town Road at the DeKalb City Limits to the point at which Old Philadelphia Road ties into Mississippi Highway 16; and

(ii) Between the two (2) points at which Mississippi Highway 39 ties into Mississippi Highway 16 $2,000,000.00.

(b) To assist in paying the costs associated with preconstruction, design, engineering, land acquisition, right-of-way acquisition, construction and development of the Reunion Parkway project from Bozeman Road to Parkway East in Madison County, Mississippi$8,000,000.00.

(c) To assist the East Metropolitan Corridor Commission, which is a commission operating as a local public agency representing the Jackson Municipal Airport Authority, the City of Brandon, Mississippi, the City of Flowood, Mississippi, and the City of Pearl, Mississippi, in paying the costs associated with land acquisition and implementation of the East Metro Corridor project in Rankin County, Mississippi, from its current terminus at the southeast corner of, and within, the Jackson-Medgar Wiley Evers International Airport, traversing easterly and southerly and terminating at Interstate 20 at Crossgates Boulevard in Brandon, Mississippi$8,000,000.00.

(d) To assist DeSoto County, Mississippi, in paying the costs of rebuilding Holly Springs Road in DeSoto County and drainage improvements to the road$3,000,000.00.

(e) To assist Carroll County, Mississippi, in paying the costs of repair, renovation or replacement of two (2) closed bridges on or near County Road 57 in Carroll County$ 500,000.00.

(f) To assist Lamar County, Mississippi, in paying the costs associated with necessary infrastructure improvements in Beat 5 of Lamar County and/or construction of recreational facilities in Beat 5$ 500,000.00.

(g) To assist Lamar County, Mississippi, in paying the costs of improvements to the intersection of Scruggs Road and Mississippi Highway 589, including, but not limited to, the relocation of portions of the road, the purchase of property related to the relocation, signage, paving, other costs related to improving the safety of the intersection and other road safety projects in Supervisors District 5 of Lamar County$1,500,000.00.

(h) To assist Bolivar County, Mississippi, in paying the costs associated with preplanning and construction of a Mississippi River landing dock facility and related facilities in Bolivar County$1,000,000.00.

(i) To assist Rankin County, Mississippi, in paying the costs related to the extension of Gunter Road in Rankin County$2,800,000.00.

(j) To assist the Pearl River Valley Water Supply District in paying the costs associated with the repair, rehabilitation, reconstruction or replacement of seawalls at the Ross Barnett Reservoir as required by the settlement agreement in the case of Bobby L. Baker, Jr., et al. v. Pearl River Valley Water Supply District, in the Circuit Court of Rankin County, Mississippi, Civil Action No. 212-133E$4,000,000.00.

(k) To assist the City of Hattiesburg, Mississippi, in paying the costs associated with resurfacing and other improvements to Hardy Street in the City of Hattiesburg from its intersection with U.S. Highway 49 East to its intersection with West Pine Street in the City of Hattiesburg$ 400,000.00.

(l) To assist the City of Hattiesburg, Mississippi, in paying the costs associated with resurfacing and other improvements to 38th Avenue in the City of Hattiesburg$ 100,000.00.

(m) To assist Hinds County, Mississippi, in paying the costs of construction and development of the Byram-Clinton Parkway project in Hinds County$2,000,000.00.

(n) To assist the City of Senatobia, Mississippi, in paying the costs associated with the following purposes, in the following order:

(i) Construction and development of roundabout projects and other improvements at the intersection of Main Street and Scott Street and adjoining or related intersections in the City of Senatobia;

(ii) Improvements at the intersection of Front Street and Main Street in the City of Senatobia; and

(iii) Improvements at the intersection of Heard Street and Main Street in the City of Senatobia$2,300,000.00.

Any such funds that are in excess of that needed to complete the projects described in this paragraph shall be used to assist the City of Senatobia in paying the costs associated with making historically relevant infrastructure improvements in the city's downtown historic district. In addition, the scope of work for any projects described in this paragraph that are located in the city's downtown historic district must be in keeping with the character of the district.

(o) To assist in paying the costs associated with:

(i) Constructing, developing, extending and implementing wastewater infrastructure and related facilities, systems and infrastructure within and/or near Gateway Industrial Park in Pike County, Mississippi; and

(ii) Constructing access roads and related infrastructure within and/or near Gateway Industrial Park in Pike County$3,000,000.00.

(p) To assist the City of Petal, Mississippi, in paying the costs associated with (i) the repair, rehabilitation, resurfacing, construction and reconstruction of Leeville Road/Main Street located in Forrest County, Mississippi, in the City of Petal from its intersection with the Evelyn Gandy Parkway southerly to the boundary of the corporate limits of the City of Petal; and (ii) the repair, rehabilitation, resurfacing, construction and reconstruction of Smithville Road located in Forrest County, Mississippi, in the City of Petal$ 750,000.00.

(q) To assist the Town of West, Mississippi, in paying the costs associated with repairs, resurfacing and making other improvements to streets in the Town of West$ 500,000.00.

(r) To assist Oktibbeha County, Mississippi, in paying the costs associated with the resurfacing and repaving of Longview Road in Oktibbeha County$ 750,000.00.

(s) To assist in paying the costs associated with the completion of the four-lane of Mississippi Highway 19 South at the south Philadelphia City boundary intersection at Holland Avenue and extending south along Mississippi Highway 19 South to the intersection of BIA Road 241 (also known as Tucker Road), including, but not be limited to, all necessary acquisition, preconstruction and construction activities$2,000,000.00.

(t) To assist the City of Pascagoula, Mississippi, in paying the costs associated with construction and development of the East Bank Access Road project in the City of Pascagoula$2,000,000.00.

(u) To assist the Pascagoula Port Authority in paying the costs associated with construction and development of the North Rail Corridor project in Jackson County, Mississippi$2,000,000.00.

(v) To assist the Town of Carrollton, Mississippi, in paying the costs associated with making improvements to Washington Street in the Town of Carrollton$ 200,000.00.

(w) To assist the City of Winona, Mississippi, in paying the costs associated with making improvements to Powell Street in the City of Winona$ 300,000.00.

(x) To assist the Town of Como, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Como$ 250,000.00.

(y) To assist the Town of Sledge, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Sledge$ 250,000.00.

(z) To assist the Town of Itta Bena, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Itta Bena$ 250,000.00.

(aa) To assist the City of Grenada, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Grenada$ 500,000.00.

(bb) To assist the City of Waynesboro, Mississippi, in paying the costs associated with the Ramey Lane/Martin Luther King, Jr., Drive sewer repair and resurfacing project in the City of Waynesboro$ 500,000.00.

(cc) To assist the City of Corinth, Mississippi, in paying the costs associated with repair, rehabilitation, maintenance and other improvements to roads in the City of Corinth$ 500,000.00.

(dd) To assist the City of Long Beach, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Long Beach$1,000,000.00.

(ee) To assist Wilkinson County, Mississippi, in paying the costs associated with the repair, rehabilitation, replacement, reconstruction and/or construction of bridges in Wilkinson County, including those bridges on state-designated highways that are maintained by the county$1,700,000.00.

(ff) To assist the City of Vicksburg, Mississippi, in paying the costs associated with:

(i) Transportation infrastructure due diligence to increase multimodal river transportation options in the City of Vicksburg; and

(ii) Expanded multimodal layout to provide a combination of rail, interstate, airport, and river access in and to the City of Vicksburg$1,000,000.00.

(gg) To assist the Town of Flora, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Flora$ 300,000.00.

(hh) To assist in paying the costs associated with making improvements to:

(i) The intersection of Mississippi Highway 9W and Mississippi Highway 7 in Lafayette County, Mississippi;

(ii) A portion of Mississippi Highway 7 beginning at its intersection with Mississippi Highway 9W and running approximately one (1) mile south of such intersection in Lafayette County; and

(iii) A portion of Mississippi Highway 7 beginning at its intersection with Mississippi Highway 9W and running northerly to the boundary of the corporate limits of the City of Oxford, Mississippi$1,000,000.00.

(ii) To assist in paying the costs associated with necessary repairs to Natchez Trace Lake and surrounding roads in Pontotoc County, Mississippi$1,000,000.00.

(jj) To assist the City of Houston, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Houston$ 300,000.00.

(kk) To assist the Town of Houlka, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Houlka$ 200,000.00.

(ll) To assist the City of Clinton, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements and upgrades to roads in the City of Clinton$1,000,000.00.

(mm) To assist Tate County, Mississippi, in paying the costs associated with widening, safety improvements, leveling, mill and overlay of Country Club Road south of the Country Club Road/Shands Bottom Road four-way stop; however, any funds that are in excess of that needed to complete such project shall be used to assist Tate County in paying the costs associated with repaving roads in Tate County$1,000,000.00.

(nn) To assist in paying the costs of construction and development related to the Cook Road Corridor project in Jackson County, Mississippi, and Harrison County, Mississippi$2,000,000.00.

(oo) To assist the Town of Vaiden, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to streets in the Town of Vaiden$ 100,000.00.

(pp) To assist the City of Crystal Springs, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Crystal Springs$ 500,000.00.

(qq) To assist the City of Hernando, Mississippi, in paying the costs associated with construction and construction engineering related to the realignment of McIngvale Road in the City of Hernando$1,000,000.00.

(rr) To assist Attala County, Mississippi, in paying the costs associated with the following purposes:

(i) Rehabilitation and paving of Attala County Road 2221 also known as Airport Road in Attala County;

(ii) Base repair and asphalt overlay of the back and front parking lots of the Attala County Justice Court Building; and

(iii) Base reconstruction and resurfacing of the parking lot of the former Jack Post Manufacturing Building in Attala County$ 450,000.00.

(ss) To assist the City of Kosciusko, Mississippi, in paying the costs associated with making improvements and upgrades to South Huntington Street and other streets in the City of Kosciusko, Mississippi$ 750,000.00.

(tt) To assist in paying the costs associated with the repair, rehabilitation, resurfacing, construction and reconstruction, including the widening of and addition of lanes to Scott Road in the City of Lucedale, Mississippi, from its intersection with Mississippi Highway 26 to its intersection with Mississippi Highway 63 in the City of Lucedale$ 350,000.00.

(uu) To assist in paying the costs associated with planning, design, construction, repair, renovation, replacement, expansion of and other improvements to infrastructure at the Columbia-Marion County Airport in Marion County, Mississippi$ 250,000.00.

(vv) To assist in paying the costs associated with construction and development of a bridge at the industrial park/port in Itawamba County, Mississippi$ 500,000.00.

(ww) To assist Lincoln County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Lincoln County$ 500.000.00.

(xx) To assist the City of Brookhaven, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Brookhaven$ 500,000.00.

(yy) To assist the City of Farmington, Mississippi, in paying the costs associated with expansion of and upgrades and improvements to the city's infrastructure$ 500,000.00.

(zz) To assist the City of Carthage, Mississippi, in paying the costs associated with making improvements to portions of Valley Street, Williams Street, Franklin Street and McMillan Park Road in the City of Carthage$ 500,000.00.

(aaa) To assist the Itawamba County Railroad Authority in paying a portion of the costs associated with the repair, rehabilitation, construction, reconstruction, upgrading and improvement of the existing railroad line and related facilities running from the City of Amory, Mississippi, to the City of Fulton, Mississippi, including projects necessary to ensure safety and structural integrity of the rail line, rail beds and bridges$1,500,000.00.

(bbb) To assist in paying costs associated with improvements at the Columbia Training School in the City of Columbia, Mississippi$ 500,000.00.

(ccc) To assist the City of Louisville, Mississippi, in paying the costs associated with constructing a road and other transportation infrastructure in the City of Louisville that will provide and improve access to land owned by the city designated for an economic development project on or near the location of Winston Plywood & Veneer$ 500,000.00.

(ddd) To assist the New Site Water Association in paying the costs associated with repairing a water tank that is located adjacent to the Piney Grove Campground in Prentiss County, Mississippi$ 250,000.00.

(eee) To assist Quitman County, Mississippi, in paying the costs of construction, furnishing and equipping of a passenger train depot in Marks, Mississippi, specifically, to reimburse the Four Hundred Twenty Thousand Dollar ($420,000.00) loan from Quitman County general fund 001 to help with the construction of the Amtrak shelter in Marks, Mississippi. The amount of Eighty Thousand Dollars ($80,000.00) may be used to purchase and remodel an existing building next to the new Amtrak stop that will serve as a waiting area and provide restroom facilities for Amtrak passengers and waiters$ 500,000.00.

(fff) To assist the City of Saltillo, Mississippi, in paying the costs associated with a project involving the city's wastewater system and/or repair of sinkholes in the city$ 250,000.00.

(ggg) To assist Lafayette County, Mississippi, in paying the costs associated with the extension of West Oxford Loop in Lafayette County$1,000,000.00.

(hhh) To assist the Tupelo Public School District in paying the costs associated with roofing Church Street Elementary School in Tupelo, Mississippi$ 400,000.00.

(iii) To assist the City of Baldwyn, Mississippi, in paying the costs associated with making improvements and upgrades to a portion of the city's natural gas system transmission system line and related infrastructure$1,000,000.00.

(jjj) To assist Harrison County, Mississippi, in paying the costs associated with the construction, furnishing and equipping of an expansion of the Harrison County Law Enforcement Training Academy$ 800,000.00.

(kkk) To assist the Town of Monticello, Mississippi, in paying the cost of necessary improvements to the U.S. Highway 84 frontage road between S.R. 27 and Old Highway 27 project in the Town of Monticello$ 450,000.00.

(lll) To assist the Lamar County School District in paying the cost of repairs, renovations and capital improvements necessitated by the consolidation of the Lumberton County School District into the Lamar County School District$1,000,000.00.

(mmm) To assist in paying the costs associated with repair, rehabilitation, and related construction activities for the Mississippi Center for Innovation and Technology in the City of Vicksburg$2,500,000.00.

(nnn) To assist the Mississippi's Toughest Kids Foundation in paying the costs associated with:

(i) Design, preplanning, construction, furnishing and equipping of buildings and related facilities at Camp Kamassa in Copiah County, Mississippi; and

(ii) Design, preplanning, construction and development of infrastructure at Camp Kamassa in Copiah County, Mississippi$1,000,000.00.

(ooo) To assist in paying the costs associated with construction, furnishing and equipping the Mississippi Children's Museum-Meridian in Meridian, Mississippi$2,000,000.00.

(ppp) To assist the Mississippi Department of Transportation in paying the costs associated with upgrades to Highway 8 starting at U.S. Highway 61 and extending to Bishop Road in Bolivar County$1,000,000.00.

(qqq) To assist Jasper County, Mississippi, in paying the costs associated with the paving of County Road 6 in Jasper County$ 100,000.00.

(rrr) To assist Jasper County, Mississippi, in paying the costs associated with upgrades to CR 1591 leading toward the Hol-Mac facility in Bay Springs$ 50,000.00.

(sss) To assist Lowndes County, Mississippi, in paying the costs associated with the construction of a portion of Charleigh Ford, Jr. Drive extending from Artesia Road to Mims Road$1,000,000.00.

(ttt) To assist the Mississippi Department of Transportation in paying the cost of completing the last mile of U.S. Highway 61 in Claiborne County, Mississippi, as contemplated in the 1987 Four-Lane Highway Program$1,000,000.00.

(uuu) To assist the Division of State Aid Road Construction in paying the costs associated with the completion of construction repairs on Parks Road in Drew, Mississippi$ 300,000.00.

(vvv) To assist the Rodney History and Preservation Society in paying the costs associated with the repair and renovation of the historic Rodney Presbyterian Church in the Rodney Center Historic District$ 280,000.00.

(www) To assist the Summit Community Development Foundation under a Memorandum of Understanding (MOU) with the IRS, in paying the costs associated with (i) the Water Stand Pipe lighting installation and landmark marker, and (ii) the acquisition, development and establishment of a town park in Summit, Mississippi$ 150,000.00.

(xxx) To assist the City of Ripley, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Ripley$ 500,000.00.

(yyy) To assist the Town of Byhalia, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Byhalia$ 500,000.00.

(zzz) To assist the City of Natchez, Mississippi, in providing matching funds for federal funds for emergency watershed projects in the city$ 900,000.00.

(aaaa) To assist the City of Greenville, Mississippi, in paying the costs associated with the construction and extension of Colorado Street from its intersection with George Abraham Boulevard southerly to VFW Road in the City of Greenville, including costs associated with land acquisition and professional services for such project$1,000,000.00.

(bbbb) To assist the City of New Albany, Mississippi, in paying the costs associated with repair, resurfacing, maintenance and other improvements to roads and streets and sewer repairs in the City of New Albany$ 500,000.00.

(cccc) To assist Choctaw County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Choctaw County$ 250,000.00.

(dddd) To assist Webster County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Webster County$ 250,000.00.

(eeee) To assist the City of Batesville, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Batesville$ 350,000.00.

(ffff) To assist the Town of Sardis, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Sardis$ 250,000.00.

(gggg) To assist Newton County, Mississippi, in paying the costs associated with overlaying portions of Turkey Creek Road and Simkins Road in Newton County$ 225,000.00.

(hhhh) To assist Hancock County, Mississippi, in paying the costs associated with repair of Crane Creek Bridge No. 32 in Hancock County$ 500,000.00.

(iiii) To assist Stone County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Stone County$ 150,000.00.

(jjjj) To assist the City of Southaven, Mississippi, in paying the costs associated with infrastructure improvements in the Greenbrook and Carriage Hills neighborhoods in the City of Southaven$ 500,000.00.

(kkkk) To assist the City of Wiggins, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Hall Road in the City of Wiggins$ 500,000.00.

(llll) [Deleted]

(mmmm) [Deleted]

(nnnn) To assist the Town of North Carrollton, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Marshall Elementary School Road in the Town of North Carrollton$ 100,000.00.

(oooo) To assist the Town of Kilmichael, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Binford Street in the Town of Kilmichael$ 200,000.00.

(pppp) To assist the City of Bruce, Mississippi, in paying the costs associated with the following purposes:

(i) Repairs, resurfacing and other improvements to roads in the City of Bruce; and

(ii) Construction of walking and bicycle trails in the municipality$ 200,000.00.

(qqqq) To assist Jones County, Mississippi, in paying the costs associated with repair and replacement of the Lower Myrick Road Bridge in Jones County$ 380,000.00.

(rrrr) To assist Jones County, Mississippi, in paying the costs associated with repair and replacement of the Ellisville-Tuckers Crossing Bridge in Jones County$1,200,000.00.

(ssss) To assist Clarke County, Mississippi, in paying the costs associated with repair and replacement of a bridge on County Road 360 in Clarke County$ 480,000.00.

(tttt) To assist Pearl River County, Mississippi, in paying the costs associated with repairs, leveling, resurfacing and other improvements to a portion of FZ Goss Road located between County Line Road and West Union Road in Pearl River County$ 525,000.00.

(uuuu) To assist the City of Meridian, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to the 22nd Avenue-Interstate 20/Interstate 59 Overpass$ 565,000.00.

(vvvv) To assist the City of Pass Christian, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Pass Christian$ 400,000.00.

(wwww) To assist the Town of Mantachie, Mississippi, in paying the costs associated with improvements to the town's water system and sewer system infrastructure$ 150,000.00.

(xxxx) To assist Leake County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Barnes Road in Leake County$ 300,000.00.

(yyyy) To assist Holmes County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Emory Road beginning at its intersection with U.S. Highway 51 and running westerly to Interstate 55 in Holmes County$ 300,000.00.

(zzzz) To assist the Town of Sallis, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Sallis$ 100,000.00.

(aaaaa) To assist the Town of Ethel, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Ethel$ 100,000.00.

(bbbbb) To assist the City of Senatobia, Mississippi, in paying the costs associated with repairs, reconstruction, resurfacing and other improvements to Court Street in the City of Senatobia; however, any funds that are in excess of that needed to complete such project shall be used to assist the City of Senatobia in paying the costs associated with repairs, reconstruction, resurfacing and other improvements to Ward Street in the City of Senatobia$ 500,000.00.

(ccccc) To assist the Town of Lambert, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Lambert$ 200,000.00.

(ddddd) To assist Greene County, Mississippi, in paying the costs associated with repair of a bridge on Freeman Town Road in Greene County$ 250,000.00.

(eeeee) To assist the City of Jackson, Mississippi, in paying the costs associated with repair of a bridge on Hawthorne Drive between Sherwood Drive and Robin Drive in the City of Jackson$ 50,000.00.

(fffff) To assist Lee County, Mississippi, in paying the costs associated with infrastructure improvements within and/or near the Hive Industrial site in Lee County$ 500,000.00.

(ggggg) To assist the City of Senatobia, Mississippi, in paying the costs associated with acquisition and repair of the New Imaging Water Association and related facilities$ 200,000.00.

(hhhhh) To assist the Town of Bentonia, Mississippi, in paying costs associated with improvements to the town's sewer system$ 525,000.00.

(iiiii) To assist the Itawamba County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Itawamba County$ 250,000.00.

(jjjjj) To assist the Town of New Hebron, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of New Hebron$ 50,000.00.

(kkkkk) To assist the Town of Blue Mountain, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Blue Mountain$ 100,000.00.

(lllll) To assist the Town of Walnut, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Walnut$ 100,000.00.

(mmmmm) To assist the Town of Falkner, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Falkner$ 100,000.00.

(nnnnn) To assist the City of Olive Branch, Mississippi, in paying the costs of infrastructure improvements and upgrades as necessary, including, but not limited to, repairs, resurfacing and other improvements to roads; repair and renovation of bridges; repairs and improvements to water and wastewater systems; and dam repairs$1,000,000.00.

(ooooo) To assist the CREATE Foundation in paying the costs associated with repairs, renovations and upgrades at the First Christian Church in Amory, Mississippi$ 200,000.00.

(ppppp) To assist the Tougaloo College Research Development Foundation, Inc., in paying the costs associated with completion of restoration, repair, renovation and upgrades to the interior of the historic Tougaloo College site where the Freedom Riders took refuge$1,000,000.00.

(qqqqq) To assist the Town of Magnolia, Mississippi, in paying the costs associated with repair, renovation and upgrades of the town's police and fire station$ 500,000.00.

(rrrrr) To assist the City of Guntown, Mississippi, in paying the costs associated with the repair, replacement, renovation, demolition, construction and/or making any other improvements to the municipal structures on or near Main Street in the City of Guntown$ 350,000.00.

(sssss) To assist the City of Baldwyn in paying the costs associated with repair, resurfacing and other improvements to Third Street and sewer repairs on Third Street; however, any funds that are in excess of that needed to complete such project shall be used to assist the City of Baldwyn in paying the costs associated with repairs, reconstruction, resurfacing and other improvements to streets in the City of Baldwyn$ 213,000.00.

(ttttt) To assist Smith County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Smith County$ 450,000.00.

(uuuuu) To assist the Town of Wesson, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Wesson$ 100,000.00.

(vvvvv) To assist the Town of Georgetown, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Georgetown$ 100,000.00.

(wwwww) To assist the City of Ocean Springs, Mississippi, in paying the costs associated with improvements to the city's water system and sewer system infrastructure$ 500,000.00.

(xxxxx) To assist the City of Gautier, Mississippi, in paying the costs associated with infrastructure improvements at Town Green in the City of Gautier$ 500,000.00.
Miss. Code Ann. § 27-104-105 — MS Code / Title 27 / Chapter 25 / Section 104-105
Miss. Code Ann. § 27-104-105
Status: in_force

The Department of Finance and Administration shall not process any warrant requested by any state agency for payment for legal services without first determining that the services and contract were approved either by the Attorney General and the State Personnel Board, or as authorized under Section 7-5-39(3) ; contracts for legal services performed for the State Highway Department in eminent domain cases shall not require approval by the State Personnel Board. The State Auditor shall test for compliance with this section.
Miss. Code Ann. § 27-19-56.11 — MS Code / Title 27 / Chapter 4 / Section 19-56.11
Miss. Code Ann. § 27-19-56.11
Status: in_force

(1) Any resident of the State of Mississippi who is the owner of an antique automobile, as defined in Section 27-19-47 , or a street rod, as defined in Section 27-19-56.6 , upon payment of the fee provided for in subsection (2) of this section, may apply through the office of the tax collector in the county of his legal residence, on forms prescribed by the State Tax Commission, for permission to display on the vehicle an authentic historical license plate of the same year of issuance as the model year of the antique automobile or street rod. The license plate shall be furnished by the applicant and presented for authentication to the State Tax Commission by the county tax collector. A regular license plate or a distinctive license plate authorized by law must be displayed on the vehicle until replaced by the historical license plate.

(2) In lieu of the annual payment of road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law, each person who applies for permission to display an historical license plate under this section, shall pay a one-time, nonrefundable special license tax fee of Twenty-five Dollars ($25.00) to the county tax collector. The fee, less five percent (5%) thereof to be retained by the county tax collector and deposited in the county general fund, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission and deposited in the State General Fund.

(3) Upon receipt of an application and an historical license plate under this section, the State Tax Commission shall examine the historical license plate to determine its authenticity, its condition and its original year of issue. If the commission determines that the license plate is an authentic historical license plate of the same year of issuance as the model year of the antique automobile or street rod for which permission to display the license plate is applied and that the license plate is in satisfactory original condition or has been refurbished to a satisfactory condition, then it shall return the license plate to the tax collector with its approval. If the commission determines that the license plate is not in satisfactory original condition or has not been refurbished to a satisfactory condition, then it shall return the license plate to the tax collector with its disapproval. The county tax collector shall notify the applicant whether or not permission to display the license plate has been given by the State Tax Commission and, in either case, shall return the license plate to the applicant.

(4) An historical license plate that has been approved for display on an antique automobile or street rod under the provisions of this section, is not transferable between motor vehicle owners and may not be displayed on other motor vehicles owned by the same person. If a person to whom permission has been granted to display an historical license plate no longer wishes to display the license plate on the vehicle for which permission was granted, or if such person sells, trades, exchanges or otherwise disposes of the vehicle, he must remove the license plate from such vehicle.
Miss. Code Ann. § 27-68-11 — MS Code / Title 27 / Chapter 38 / Section 68-11
Miss. Code Ann. § 27-68-11
Status: in_force

The State Tax Commission shall not enter into the Streamlined Sales and Use Tax Agreement unless the agreement requires each state to abide by the following requirements:

(a) The agreement must set restrictions to achieve over time more uniform state rates through the following:

(i) Limiting the number of state rates.

(ii) Limiting the application of maximums on the amount of state tax that is due on a transaction.

(iii) Limiting the application of thresholds on the application of state tax.

(b) The agreement must establish uniform standards for the following:

(i) The sourcing of transactions to taxing jurisdictions.

(ii) The administration of exempt sales.

(iii) The allowances a seller can take for bad debts.

(iv) Sales and use tax returns and remittances.

(c) The agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable a state to preserve its ability to make policy choices not inconsistent with the uniform definitions.

(d) The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.

(e) The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.

(f) The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:

(i) Restricting variances between the state and local tax bases.

(ii) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.

(iii) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.

(iv) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.

(g) The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.

(h) The agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.

(i) The agreement must require each state to adopt a uniform policy for Certified Service Providers that protects the privacy of consumers and maintains the confidentiality of tax information.

(j) The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.
Miss. Code Ann. § 27-8-15 — MS Code / Title 27 / Chapter 4 / Section 8-15
Miss. Code Ann. § 27-8-15
Status: in_force

For purposes of this chapter, if a shareholder of an S corporation is both a resident and nonresident of this state during any taxable period, the shareholder's pro rata share of the S corporation's income attributable to the state and income not attributable to the state for the taxable period shall be further prorated between the shareholder's periods of residence and nonresidence during the taxable period, in accordance with the number of days in each period.
Miss. Code Ann. § 27-19-3 — MS Code / Title 27 / Chapter 9 / Section 19-3
Miss. Code Ann. § 27-19-3
Status: in_force

(a) The following words and phrases when used in this article for the purpose of this article have the meanings respectively ascribed to them in this section, except in those instances where the context clearly describes and indicates a different meaning:

(1) “ Vehicle ” means every device in, upon or by which any person or property is or may be transported or drawn upon a public highway, except devices moved by muscular power or used exclusively upon stationary rails or tracks.

(2) “ Commercial vehicle ” means every vehicle used or operated upon the public roads, highways or bridges in connection with any business function.

(3) “ Motor vehicle ” means every vehicle as defined in this section which is self-propelled, including trackless street or trolley cars. The term “motor vehicle” shall not include electric bicycles, personal delivery devices or electric personal assistive mobility devices as defined in Section 63-3-103 , or golf carts or low-speed vehicles as defined in Section 63-32-1 .

(4) “ Tractor ” means every vehicle designed, constructed or used for drawing other vehicles.

(5) “ Motorcycle ” means every vehicle designed to travel on not more than three (3) wheels in contact with the ground, except electric bicycles, personal delivery devices and vehicles included within the term “tractor” as herein classified and defined.

(6) “ Truck tractor ” means every motor vehicle designed and used for drawing other vehicles and so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn and has a gross vehicle weight (GVW) in excess of ten thousand (10,000) pounds.

(7) “ Trailer ” means every vehicle without motive power, designed to carry property or passengers wholly on its structure and which is drawn by a motor vehicle.

(8) “ Semitrailer ” means every vehicle (of the trailer type) so designed and used in conjunction with a truck tractor.

(9) “ Foreign vehicle ” means every motor vehicle, trailer or semitrailer, which shall be brought into the state otherwise than by or through a manufacturer or dealer for resale and which has not been registered in this state.

(10) “ Pneumatic tires ” means all tires inflated with compressed air.

(11) “ Solid rubber tires ” means every tire made of rubber other than pneumatic tires.

(12) “ Solid tires ” means all tires, the surface of which in contact with the highway is wholly or partly of metal or other hard, nonresilient material.

(13) “ Person ” means every natural person, firm, copartnership, corporation, joint-stock or other association or organization.

(14) “ Owner ” means a person who holds the legal title of a vehicle or in the event a vehicle is the subject of an agreement for the conditional sale, lease or transfer of the possession, the person with the right of purchase upon performance of conditions stated in the agreement, and with an immediate right of possession vested in the conditional vendee, lessee, possessor or in the event such or similar transaction is had by means of a mortgage, and the mortgagor of a vehicle is entitled to possession, then such conditional vendee, lessee, possessor or mortgagor shall be deemed the owner for the purposes of this article.

(15) “ School bus ” means every motor vehicle engaged solely in transporting school children or school children and teachers to and from schools; however, such vehicles may transport passengers on weekends and legal holidays and during summer months between the terms of school for compensation when the transportation of passengers is over a route of which not more than fifty percent (50%) traverses the route of a common carrier of passengers by motor vehicle and when no passengers are picked up on the route of any such carrier.

(16) “ Dealer ” means every person engaged regularly in the business of buying, selling or exchanging motor vehicles, trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor vehicles in this state, and having an established place of business in this state.

(17) “ Highway ” means and includes every way or place of whatever nature, including public roads, streets and alleys of this state generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair.

(18) “ State Tax Commission ,” “ commission ” or “ department ” means the Commissioner of Revenue of the Department of Revenue of this state, acting directly or through his duly authorized officers, agents, representatives and employees.

(19) “ Common carrier by motor vehicle ” means any person who or which undertakes, whether directly or by a lease or any other arrangement, to transport passengers or property or any class or classes of property for the general public in interstate or intrastate commerce on the public highways of this state by motor vehicles for compensation, whether over regular or irregular routes. The term “common carrier by motor vehicle” shall not include passenger buses operating within the corporate limits of a municipality in this state or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs.

(20) “ Contract carrier by motor vehicle ” means any person who or which under the special and individual contract or agreements, and whether directly or by a lease or any other arrangement, transports passengers or property in interstate or intrastate commerce on the public highways of this state by motor vehicle for compensation. The term “contract carrier by motor vehicle” shall not include passenger buses operating wholly within the corporate limits of a municipality in this state or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs.

(21) “ Private commercial and noncommercial carrier of property by motor vehicle ” means any person not included in the terms “common carrier by motor vehicle” or “contract carrier by motor vehicle,” who or which transports in interstate or intrastate commerce on the public highways of this state by motor vehicle, property of which such person is the owner, lessee, or bailee, other than for hire. The term “private commercial and noncommercial carrier of private property by motor vehicle” shall not include passenger buses operated wholly within the corporate limits of a municipality of this state, or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs.

Haulers of fertilizer shall be classified as private commercial carriers of property by motor vehicle.

(22) “ Private carrier of passengers ” means all other passenger motor vehicle carriers not included in the above definitions. The term “private carrier of passengers” shall not include passenger buses operating wholly within the corporate limits of a municipality in this state, or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs.

(23) “ Operator ” means any person, partnership, joint-stock company or corporation operating on the public highways of the state one or more motor vehicles as the beneficial owner or lessee.

(24) “ Driver ” means the person actually driving or operating such motor vehicle at any given time.

(25) “ Private carrier of property ” means any person transporting property on the highways of this state as defined below:

(i) Any person, or any employee of such person, transporting farm products, farm supplies, materials and/or equipment used in the growing or production of his own agricultural products in his own truck.

(ii) Any person transporting his own fish, including shellfish, in his own truck.

(iii) Any person, or any employee of such person, transporting unprocessed forest products, or timber harvesting equipment wherein ownership remains the same, in his own truck.

(26) “ Taxicab ” means any passenger motor vehicle for hire with a seating capacity not greater than ten (10) passengers. For purposes of this paragraph (26), seating capacity shall be determined according to the manufacturer's suggested seating capacity for a vehicle. If there is no manufacturer's suggested seating capacity for a vehicle, the seating capacity for the vehicle shall be determined according to regulations established by the Department of Revenue.

(27) “ Passenger coach ” means any passenger motor vehicle with a seating capacity greater than ten (10) passengers, operating wholly within the corporate limits of a municipality of this state or within five (5) miles of the corporate limits of the municipality, or motor vehicles substituted for abandoned electric railway systems in or between municipalities. For purposes of this paragraph (27), seating capacity shall be determined according to the manufacturer's suggested seating capacity for a vehicle. If there is no manufacturer's suggested seating capacity for a vehicle, the seating capacity for the vehicle shall be determined according to regulations established by the Department of Revenue.

(28) “ Empty weight ” means the actual weight of a vehicle including fixtures and equipment necessary for the transportation of load hauled or to be hauled.

(29) “ Gross weight ” means the empty weight of the vehicle, as defined herein, plus any load being transported or to be transported.

(30) “ Ambulance and hearse ” shall have the meaning generally ascribed to them. A hearse or funeral coach shall be classified as a light carrier of property, as defined in Section 27-51-101 .

(31) “ Regular seats ” means each seat ordinarily and customarily used by one (1) passenger, including all temporary, emergency, and collapsible seats. Where any seats are not distinguished or separated by separate cushions and backs, a seat shall be counted for each eighteen (18) inches of space on such seats or major fraction thereof. In the case of a regular passenger-type automobile which is used as a common or contract carrier of passengers, three (3) seats shall be counted for the rear seat of such automobile and one (1) seat shall be counted for the front seat of such automobile.

(32) “ Ton ” means two thousand (2,000) pounds avoirdupois.

(33) “ Bus ” means any passenger vehicle with a seating capacity of more than ten (10) but shall not include “private carrier of passengers” and “school bus” as defined in paragraphs (15) and (22) of this section. For purposes of this paragraph (33), seating capacity shall be determined according to the manufacturer's suggested seating capacity for a vehicle. If there is no manufacturer's suggested seating capacity for a vehicle, the seating capacity for the vehicle shall be determined according to regulations established by the Department of Revenue.

(34) “ Corporate fleet ” means a group of two hundred (200) or more marked private carriers of passengers or light carriers of property, as defined in Section 27-51-101 , trailers, semitrailers, or motor vehicles in excess of ten thousand (10,000) pounds gross vehicle weight, except for those vehicles registered for interstate travel, owned or leased on a long-term basis by a corporation or other legal entity. In order to be considered marked, the motor vehicle must have a name, trademark or logo located either on the sides or the rear of the vehicle in sharp contrast to the background, and of a size, shape and color that is legible during daylight hours from a distance of fifty (50) feet.

(35) “ Individual fleet ” means a group of five (5) or more private carriers of passengers or light carriers of property, as defined in Section 27-51-101 , owned or leased by the same person and principally garaged in the same county.

(36) “ Trailer fleet ” means a group of fifty (50) or more utility trailers each with a gross vehicle weight of six thousand (6,000) pounds or less.

(37) “ Rental fleet ” means a group of two hundred (200) or more private carriers of passengers or light carriers of property, as defined in Section 27-51-101 , trailers, semitrailers, or motor vehicles in excess of ten thousand (10,000) pounds gross vehicle weight, except for those vehicles registered for interstate travel, owned or leased on a long-term basis by a corporation or other legal entity and exempt from ad valorem taxation under Section 27-51-41(2)(n) .

(b)(1) No lease shall be recognized under the provisions of this article unless it shall be in writing and shall fully define a bona fide relationship of lessor and lessee, signed by both parties, dated and be in the possession of the driver of the leased vehicle at all times.

(2) Leased vehicles shall be considered as domiciled at the place in the State of Mississippi from which they operate in interstate or intrastate commerce, and for the purposes of this article shall be considered as owned by the lessee, who shall furnish all insurance on the vehicles and the driver of the vehicles shall be considered as an agent of the lessee for all purposes of this article.
Miss. Code Ann. § 27-19-56.138 — MS Code / Title 27 / Chapter 3 / Section 19-56.138
Miss. Code Ann. § 27-19-56.138
Status: in_force

(1) Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of Kappa Alpha Psi Fraternity, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi State Caucus of Kappa Alpha Psi Fraternity, Inc., may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

(2) Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

(3) Beginning with any registration year commencing on or after July 1, 2006, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

(4) The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:

(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi State Caucus of Kappa Alpha Psi Fraternity, Inc.

(b) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70 .

(c) Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

(d) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2 .

(5) A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

(6) In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37 . The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.
Miss. Code Ann. § 27-107-115 — MS Code / Title 27 / Chapter 49 / Section 107-115
Miss. Code Ann. § 27-107-115
Status: in_force

(1) The Commission of Budget and Accounting, hereinafter referred to as “commission,” with the concurrence of the state bond commission, is hereby authorized to borrow at one (1) time or as needed the aggregate sum of five million five hundred thousand dollars ($5,500,000.00) from one or multiples of “state general fund agencies” or “state special fund agencies” for the purpose of making loans to eligible counties and municipalities, and said commission is hereby made the loan committee for such purposes as hereinafter provided. In making such loans, the commission is authorized to utilize any of its general powers provided by Chapter 496, Laws of 1962, as amended, appearing as Sections 27-103-1 through 27-103-71 .

(2) Any loans made to a county or municipality under the provisions of this section are hereby made full faith and credit obligations of such counties and municipalities to the State of Mississippi and binding on the governing bodies obtaining such loans and their successors in office until repaid in full as to principal and interest thereon without regard to existing statutory limitations.

(3) The commission shall require a certified copy of a resolution, order or other appropriate excerpts of the official minutes of the governing board or authorities, to be of such general form and content as the commission may deem appropriate, together with application forms for such state loans.

(4) All loans made under the provisions of this section shall be evidenced by negotiable promissory notes of the county or municipality to be in such standard form and content of acceptable banking standards, shall mature at such times, to bear interest as hereinafter provided, and shall bear the signature of the president or presiding officer and clerk of the board of supervisors and the official seal, or the mayor or presiding officer and city clerk and the official seal.

(5) The loans made hereunder shall bear no interest for the first two (2) years from the date of the loan. However, the loans shall bear the following interest rates thereafter:

Third year

Three percent (3%) per annum

Fourth year

Four percent (4%) per annum

Fifth year

Five percent (5%) per annum

Sixth year and thereafter

Six percent (6%) per annum

(6) The governing authorities, borrowing money under Sections 27-107-111 through 27-107-125 , are hereby authorized and empowered to levy not to exceed two (2) mills on all of the taxable property of the county or municipality at any time after the loan is made, and said levy is hereby designated to repay the loan and it shall not be charged against the existing general laws as to limitations of millage for local governmental purposes.

(7) In the event that such loan has not been repaid or arrangements satisfactory to the commission have not been made to repay same within five (5) years from the making of such loan, the commission shall determine that there is a default in the terms of the promissory note, including any interest due thereon, shall enter an order to that effect upon its official minutes and send a certified copy of said order by certified mail, postage prepaid, to the chancery clerk or city clerk, as the case may be. If said default is not satisfied in full on or before the first day of March next following, a local ad valorem tax of two (2) mills or so much thereof as may be required to liquidate the entire indebtedness owed the state within a reasonable number of years as determined by the commission, shall be levied by the county or municipality on all the taxable property in said county or city to be collected in the same manner, time and form as the existing local ad valorem tax levies, and shall be paid into the state treasury. Failure or refusal of any county or municipality to levy the tax hereinabove referred to or to otherwise discharge its obligation to the state shall forfeit the right of said county or municipality to receive reimbursement for homestead exemption until such time as its indebtedness has been discharged or arrangements to discharge said indebtedness satisfactorily to the commission have been made. Homestead exemption funds forfeited hereby shall, upon demand by the commission made in writing upon the Mississippi State Tax Commission, be paid to the commission and applied in the discharge of the obligation.

(8) The proceeds of all loans shall be used only for public governmental functions, services, payment of emergency indebtedness incurred as a direct result of the excessive rain or floods of the spring of 1975, and expenditures authorized by general law and for matching federal grants, private gifts and donations, such federal grants, private gifts and donations being hereby authorized to be received and disbursed as public funds.

(9) The Commission of Budget and Accounting in determining the total amount of loan to each qualifying political subdivision shall take into consideration the extent and degree of the damage, destruction or loss to public properties and the dollar value thereof; the reasonable expectation of loss of present and future revenues; the destruction and damages to tax-producing real and personal property; and all appropriate economic factors affecting the ability of said political subdivision to provide necessary public functions.
Miss. Code Ann. § 27-115-91 — MS Code / Title 27 / Chapter 35 / Section 115-91
Miss. Code Ann. § 27-115-91
Status: in_force

For informational purposes only, the corporation shall submit to the Joint Legislative Budget Committee a copy of the corporation's annual operating budget for the upcoming fiscal year. The budget shall include an estimate of net proceeds to be deposited into the State Highway Fund during the succeeding fiscal year.
Miss. Code Ann. § 27-61-7 — MS Code / Title 27 / Chapter 55 / Section 61-7
Miss. Code Ann. § 27-61-7
Status: in_force

The liability for the tax levied and imposed by this chapter shall arise and accrue at the time and place where any motor vehicle owned or operated by any carrier specified in this chapter shall go or enter upon any highway of this state. The amount of tax for which any owner or operator is liable shall be paid and the tax liability of such owner or operator shall be discharged by one (1) of the following methods:

(a) By the purchase of a sufficient amount or quantity of fuel from a wholesale or retail dealer or distributor to operate such motor vehicle in this state; provided, however, that at the time of the purchase of such fuel, the owner or operator of such motor vehicle shall obtain, from the dealer or distributor from whom purchased, an invoice or sales ticket on forms approved by the commission, which shall contain such information as the commission shall deem reasonably necessary for the administration of this chapter. Said invoices shall remain in the motor vehicle for the remainder of the trip over the highways of this state, and thereafter shall be preserved and retained by the owner or operator for a period of not less than three (3) years, and shall be produced for the inspection and examination of the commission at any reasonable time and place, either within or without this state, upon proper demand therefor.

(b) By having a valid credential issued by any member jurisdiction of the International Fuel Tax Agreement and by complying fully with the International Fuel Tax Agreement.

For the purposes of paragraph (a) of this section, the quantity of fuel needed to operate a motor vehicle in this state shall be determined by dividing the average miles per gallon allowed for each type of classification of motor vehicle into the number of miles such vehicle is deemed to have traveled in the state.

There shall be no credit allowed or adjustment made for any fuel consumed in auxiliary equipment when the fuel consumed by such equipment is supplied by the same fuel tank or tanks that supply fuel for the operation of the motor vehicle. Provided further that no credit shall be allowed or adjustments made for fuel used in power-take-off operations, loading or offloading or for idle time.
Miss. Code Ann. § 27-69-1 — MS Code / Title 27 / Chapter 27 / Section 69-1
Miss. Code Ann. § 27-69-1
Status: in_force

This chapter may be cited as The Tobacco Tax Law.
Miss. Code Ann. § 27-55-35 — MS Code / Title 27 / Chapter 45 / Section 55-35
Miss. Code Ann. § 27-55-35
Status: in_force

A gallonage measuring meter shall be installed on each pipeline used for the withdrawal of gasoline subject to excise taxes provided in this article from the storage tank of any refinery, pipeline terminal, water terminal, or any terminal that does not have stationary bulk storage tanks at such terminal within the State of Mississippi, and no gasoline shall be withdrawn except through said gallonage measuring meters. No bypass installation shall be constructed around the meters. Said meters shall be installed and maintained as required by the comptroller, and shall be sealed by him or his agents. In case of a breakdown or mechanical impairment of any such meters, the owner or operator of the terminal or refinery shall give notice to the comptroller of such breakdown or mechanical impairment within twenty-four (24) hours after such breakdown or impairment becomes known to the owner or operator, and such meters shall be repaired and reinstalled or replaced within thirty (30) days from the time such breakdown or mechanical impairment becomes so known. The comptroller, or his agent, shall maintain a close watch over the receipt and withdrawal of gasoline products during such period of breakdown or mechanical impairment. Provided, however, this section shall not apply to withdrawal lines used exclusively for withdrawal of liquefied petroleum gases.

The owner or operator of each refinery or terminal in the State of Mississippi shall have installed and maintained, according to the requirements of the comptroller, at said refinery or terminal a prover tank for the purpose of proving the accuracy of measurement of the said meters. The comptroller, or his agent, shall have the use of the prover tank at any reasonable time of the day for the purpose of checking the accuracy of measurement of said meters. He is further given the authority to verify the accuracy of any prover tank or tanks.

The comptroller shall have the authority to use services of any recognized calibrating agency for the purpose of determining whether or not the prover tank or tank system provided for herein is properly constructed and installed.

It shall be unlawful for any person to break any seal placed upon any meter installed under the provisions of this section, except in the presence of an agent of the comptroller or in the presence of some person whom the comptroller has specifically authorized to be present and act for him. It shall also be unlawful for any person to withdraw any taxable gasoline from storage tanks as covered by this article except through the meters prescribed herein. The violation of any of the provisions of this section shall constitute a misdemeanor and, upon conviction, such person shall be subject to fine of not less than Five Hundred Dollars ($500.00) nor more than One Thousand Dollars ($1,000.00) or to imprisonment for not more than sixty (60) days in jail, or to both such fine and imprisonment. Notwithstanding anything to the contrary contained in this section, the comptroller may, in his discretion, waive the penalty for breaking in an emergency any seal placed upon any meter installed under the provisions of this article, provided the person breaking the same notifies the comptroller, in writing, that he has done so within twenty-four (24) hours after the time such seal is broken.
Miss. Code Ann. § 27-3-63 — MS Code / Title 27 / Chapter 1 / Section 3-63
Miss. Code Ann. § 27-3-63
Status: in_force

When, in the judgment of the Department of Revenue, an audit, examination or inspection of the books, records, invoices, papers, memoranda or other data appears to be required or necessary to determine the assessment of a tax, or to establish a tax liability, or to verify a payment of a tax, under the income, any privilege, sales, and excise tax laws of any kind of this state, of a taxpayer doing business both within and without the state and maintaining his principal place of business outside the state; such audit, or examination, or inspection may be made at the principal place of business outside the state to the same extent and same effect as audits, examinations, or inspections are made of books, records, invoices, papers, memoranda or other data located in this state.

The Department of Revenue, when directly charged with the duty of assessing and collecting any tax under any law which requires a taxpayer to keep adequate books, records, papers, invoices, memoranda or other data, at a place in this state, reflecting his liability for any tax due the state, and which taxpayer conducts his business both within and without Mississippi, and maintains his principal place of business outside this state at which his books, records, etc., are located, may elect to audit, examine or inspect all books, records, papers, invoices, memoranda or other data reflecting upon the Mississippi tax assessment and tax liability at the principal place of business of the taxpayer, rather than require the taxpayer to transport all of his books, records, papers, invoices, memoranda and other data to some place in this state.
Miss. Code Ann. § 27-7-23 — MS Code / Title 27 / Chapter 7 / Section 7-23
Miss. Code Ann. § 27-7-23
Status: in_force

(a) Definitions.

(1) “ Doing business ” means the operation of any business enterprise or activity in Mississippi for financial profit or economic gain, including, but not limited to, the following:

(A) The regular maintenance of an office or other place of business in Mississippi; or

(B) The regular maintenance in Mississippi of an inventory of merchandise or material for sale, distribution or manufacture, regardless of whether kept on the premises of the taxpayer or otherwise; or

(C) The selling or distributing of merchandise to customers in Mississippi directly from a company-owned or operated vehicle when title to the merchandise is transferred from the seller or distributor to the customer at the time of the sale or distribution (transient selling); or

(D) The regular rendering of service to clients or customers in Mississippi in person or by agents or employees; or

(E) The owning, renting or operating of business or income-producing property, real or personal, in Mississippi; or

(F) The performing of contracts, prime or sublet work, for the construction, repair or renovation of real or personal property.

(2) “ Business income ” means income of any type or class, and from any activity that meets the relationship described in the transactional test or the functional test described in this paragraph (2). The classification of income by occasionally used labels, including, but not limited to, manufacturing income, compensation for services, sales income interest, dividends, rents, royalties, gains, operating income, and nonoperating income shall not be considered when determining whether income is business or nonbusiness income. All income of the taxpayer is business income unless clearly classifiable as nonbusiness income. A taxpayer seeking to overcome a classification of income as business income must establish by a preponderance of the evidence that the income has been incorrectly classified.

(A) Transactional test. Business income includes income arising from transactions and activity in the regular course of the taxpayer's trade or business.

(i) If the transaction or activity is in the regular course of the taxpayer's trade or business, part of which trade or business is conducted within Mississippi, the resulting income of the transaction or activity is business income for Mississippi. Income may be business income even though the actual transaction or activity that gives rise to the income does not occur in Mississippi.

(ii) For a transaction or activity to be in the regular course of the taxpayer's trade or business, the transactions or activity need not be one that frequently occurs in the trade or business, although most frequently occurring transactions or activities shall be considered to be in the regular course of a trade or business. It is sufficient to classify a transaction or activity as being in the regular course of a trade or business if it is reasonable to conclude transactions of that type are customary in the kind of trade or business being conducted or are within the scope of what the trade or business does.

(B) Functional test. Business income includes income from tangible and intangible property if the acquisition, management and/or disposition of the property constitute integral parts of the taxpayer's regular trade or business operation.

(i) Under the functional test, business income need not be derived from transactions or activities that are in the regular course of the taxpayer's own particular trade or business. It shall be sufficient if the property from which the income is derived is or was an integral, functional, necessary or operative component of the taxpayer's trade or business operations, part of which trade or business is or was conducted within this state.

(ii) Income that is derived from isolated sales, leases, assignments, licenses and other infrequently occurring dispositions, transfers or transactions involving property, including transactions made in liquidation or the winding up of business is business income if the property is or was used in the taxpayer's trade or business operation. Income from the licensing of intangible assets, such as patents, copyrights, trademarks, service marks, goodwill, know-how, trade secrets and similar assets, that were developed or acquired for use by the taxpayer in his trade or business operations, constitute business income whether the licensing itself constituted the operation of a trade or business and whether the taxpayer remains in the same trade or business from or for which the intangible asset was developed or acquired.

(iii) Under the functional test, income from intangible property is business income when the intangible property serves an operating function, as opposed to solely an investment function. The relevant inquiry shall focus on whether the property is or was held in furtherance of the taxpayer's trade or business, that is, on the objective characteristics of the intangible property's use or acquisition and its relation to the taxpayer and the taxpayer's activities. The functional test is not satisfied where the holding of the property is limited solely to an investment function as in the case where the holding of the property is limited to mere financial betterment of the taxpayer in general.

(iv) If the property is or was held in furtherance of the taxpayer's trade or business beyond mere financial betterment, then income from the property may be business income even though the actual transaction or activity involving the property that gives rise to the income does not occur in Mississippi.

(v) If, with respect to an item of property, a taxpayer takes a deduction from business income that is apportioned to Mississippi, or includes that item of property in the property factor, it is presumed that the item of property is or was integral to the taxpayer's trade or business operations. No presumption arises from the absence of any of this action.

(vi) Application of the functional test is generally unaffected by the form of the property. Income arising from intangible property is business income when the intangible property itself or the underlying value of the intangible property is or was an integral, functional, necessary or operative component to the taxpayer's trade or business operation. Therefore, while treatment of income derived from transactions involving intangible property as business income may be supported by a finding that the issuer of the intangible property and the taxpayer are engaged in the same trade or business, establishment of such a relationship is not the exclusive basis for concluding that the income constitutes business income. It is sufficient to support a finding of business income if the holding of the intangible property served an operational rather than an investment function.

(3) “ Nonbusiness income ” means all income that does not meet the definition of business income.

(4) “ Commercial domicile ” means the principal place from which the trade or business of the taxpayer is directed or managed.

(5) “ State ” means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof.

(b) Nonresident individuals, partnerships, trusts and estates.

(1) The tax imposed by this article shall apply to the entire net income of a taxable nonresident derived from employment, trade, business, professional, personal service or other activity for financial gain or profit, performed or carried on within Mississippi, including the rental of real or personal property located within this state or for use herein and including the sale or exchange or other disposition of tangible or intangible property having a situs in Mississippi.

(2) Income derived from trade, business or other commercial activity shall be taxed to the extent that it is derived from such activity within this state. Mississippi net income shall be determined in the manner prescribed by the commissioner for the allocation and/or apportionment of income of foreign corporations having income from sources both within and without the state.

(3) A taxable nonresident shall be allowed to deduct expenses, interest, taxes, losses, bad debts, depreciation and similar business expenses only to the extent that they are allowable under this article and are attributable to the production of income allocable to and taxable by the State of Mississippi. As to allowable deductions essentially personal in nature, such as contributions to charitable organizations, medical expenses, taxes, interest and the optional standard deduction, such taxable nonresident shall be allowed deductions therefor in the ratio that the net income from sources within Mississippi bears to the total net income from all sources of such taxable nonresident, computed as if such taxable nonresident was a resident of Mississippi.

(c) Foreign corporations, associations, organizations and other entities.

(1) Corporations and organizations required to file. All foreign corporations and other organizations which have obtained a certificate of authority from the Secretary of State to do business in Mississippi, or corporations or organizations which are in fact doing business in Mississippi, are subject to the income tax levy and are required to file annual income tax returns unless the corporation or organization is specifically exempt from tax by this article.

(2) Allocation and apportionment of income.

(A) Except as provided in Sections 27-7-24 , 27-7-24.1 , 27-7-24.3 , 27-7-24.5 , 27-7-24.7 , 27-7-24.8 and 27-7-24.9, Mississippi Code of 1972 , any corporation or organization having business income from business activity which is taxable both within and without this state shall allocate and apportion its net business income as prescribed by regulations enacted by the commissioner. If the business income of the corporation is derived solely from property owned or business done in this state and the corporation is not taxable in another state, the entire business income shall be allocated to this state. A corporation is taxable in another state if, in that state the corporation is subject to a net income tax, or a franchise tax measured by net income, or if that state has jurisdiction to subject the corporation to a net income tax regardless of whether the state does or does not subject the corporation to a net income tax.

(B) If the allocation and apportionment provisions of this section or regulations enacted by the commissioner do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for, or the commissioner may require, in respect to all or any part of the taxpayer's business activity, if reasonable:

(i) Separate accounting;

(ii) The exclusion of any one or more of the factors;

(iii) The inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or

(iv) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.

(C) In any instance in which a taxpayer requests or the commissioner requires the use of any of the alternative apportionment methods in subparagraph (B) of this paragraph, the party requesting or requiring the method shall bear the burden of proving by preponderance of the evidence in any administrative or judicial proceeding that the methods set forth in this section or the commissioner's regulations do not fairly represent the extent of the taxpayer's business activity in this state and that the proposed method more fairly represents that activity than any other reasonable method available. The alternative apportionment authority specified in this subparagraph (D) is intended to be invoked only in limited and unique, nonrecurring circumstances where the standard apportionment provisions contained in the statutes and regulations produce unanticipated results that do not fairly represent the extent of the taxpayer's business activity in this state.

(D) The commissioner shall be prohibited from assessing any penalties related to a deficiency arising from requiring the use of an alternative apportionment method under subparagraph (B) of this paragraph unless the commissioner shall establish by preponderance of the evidence that the taxpayer's method was without reasonable basis or was not in accordance with existing statutes or regulations.

(3) Nonbusiness income. Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as follows:

(A) Net rents and royalties from real property are allocable to the state in which the property is located.

(B) Net rents and royalties from tangible personal property are allocable to the state in which the property is used, or to this state in their entirety if the corporation's commercial domicile is in this state and the corporation is not organized under the laws of or taxable in the state in which the property is utilized.

(C) Capital gains and losses from sales of real property are allocable to the state in which the property is located.

(D) Capital gains and losses from sales of tangible personal property are allocable to the state in which the property is located, or to this state if the corporation's commercial domicile is in this state and the corporation is not taxable in the state in which the property had a situs.

(E) Capital gains and losses from sales of intangible personal property are allocable to the state of the corporation's commercial domicile.

(F) Interest and dividends are allocable to the state of the corporation's commercial domicile.

(G) Patent and copyright royalties are allocable to the state in which the patent or copyright is utilized by the payer, or to this state if and to the extent that the patent or copyright is utilized by the payer in a state in which the corporation is not taxable and the corporation's commercial domicile is in this state.

(H) Any other nonbusiness income shall be allocated as prescribed by the commissioner.

(I) All expenses connected with earning nonbusiness income, such as interest, taxes, general and administrative expenses and such other expenses relating to the production of nonbusiness income, shall be deducted from gross nonbusiness income. Nonbusiness interest expense shall be computed by using the ratio of nonbusiness assets to total assets applied to total interest expense.

(d) Foreign lenders .

(1) In the case of any foreign lender, (corporation, association, organization, individual, partnership, trusts or estates), other than: (A) a foreign insurance company subject to certification by the Commissioner of Insurance, as provided by Section 83-21-1 et seq. ; or (B) a foreign lender qualified under the general laws of this state to do business herein; or (C) a foreign lender which maintains an office or place of business within this state; or (D) lenders that sold properties in this state and financed such sale and reported on the installment method, interest income received or accrued on or after January 1, 1977, from loans secured by real estate or from lending on the security of real estate located within this state shall be excluded from Mississippi gross income and exempt from the Mississippi income tax levy and the reporting requirements.

(2) In the case of any foreign lender exempted in paragraph (1) of this subsection, interest income received on any loan finalized or consummated after January 1, 1977, shall be excluded from Mississippi gross income and the net profits derived therefrom shall be exempt from the Mississippi income tax levy for the life of such loan.

(e) Insurance companies . Insurance companies, other than life insurance companies, deriving premium income from within and without the state, may determine their Mississippi net income from underwriting by apportioning to this state a part of their total net underwriting income by such processes or formulas of general apportionment as are prescribed by the commissioner; provided that a company adopting this method of reporting for any year must adhere to said method of reporting for subsequent years, unless permission is granted by the commissioner to change to a different method of reporting; and provided that all affiliated companies of the same group shall use the same method of reporting.

(f) Bond requirements . Any individual or corporation subject to the tax imposed by this article, engaged in the business of performing contracts which may require the payment of net income taxes, may be required by the commissioner, before entering into the performance of any contract or contracts the consideration of which is more than Ten Thousand Dollars ($10,000.00), to execute and file a good and valid bond with a surety company authorized to do business in this state, or with sufficient sureties to be approved by the commissioner, conditioned that all taxes which may accrue to the State of Mississippi will be paid when due. Provided, however, that such bond shall not exceed five percent (5%) of the total contracts entered into during the taxable period, and, provided further, that any taxpayer, in lieu of furnishing such bond, may pay the maximum sum required herein as advance payment of taxes due on the net income realized from any contract or contracts performed or completed in this state.
Miss. Code Ann. § 27-7-22.43 — MS Code / Title 27 / Chapter 1 / Section 7-22.43
Miss. Code Ann. § 27-7-22.43
Status: in_force

(1) This section shall be known and may be cited as the “Pregnancy Resource Act.”

(2) For the purposes of this section, the following words and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise:

(a) “ Department ” means the Department of Revenue.

(b) “ Eligible charitable organization ” means an organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and is a pregnancy resource center or crisis pregnancy center. To be considered an “ eligible charitable organization ” a pregnancy resource center or crisis pregnancy center must meet the following criteria:

(i) Certify that no more than twenty percent (20%) of the contributions received under this section will be spent on administrative purposes;

(ii) File annually with the Secretary of State the organization's publicly available Internal Revenue Service filings.

(3)(a) The tax credit authorized in this section shall be available only to a taxpayer who is a business enterprise engaged in commercial, industrial or professional activities and operating as a corporation, limited liability company, partnership or sole proprietorship. Except as otherwise provided in this section, a credit is allowed against the taxes imposed by Sections 27-7-5 , 27-15-103 , 27-15-109 and 27-15-123 , for voluntary cash contributions made by a taxpayer during the taxable year to an eligible charitable organization. For calendar year 2022, for a taxpayer that is not operating as a corporation, a credit is also allowed against ad valorem taxes assessed and levied on real property for voluntary cash contributions made by the taxpayer during the taxable year to an eligible charitable organization. From and after January 1, 2023, a credit is also allowed against ad valorem taxes assessed and levied on real property for voluntary cash contributions made by a taxpayer during the taxable year to an eligible charitable organization. The amount of credit that may be utilized by a taxpayer in a taxable year shall be limited to (i) an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for the taxes imposed by such sections of law and (ii) an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for ad valorem taxes assessed and levied on real property. Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credits were earned.

(b) A contribution for which a credit is claimed under this section may not be used as a deduction by the taxpayer for state income tax purposes.

(4) Taxpayers taking a credit authorized by this section shall provide the name of the eligible charitable organization and the amount of the contribution to the department on forms provided by the department.

(5) An eligible charitable organization shall provide the department with a written certification that it meets all criteria to be considered an eligible charitable organization. The organization shall also notify the department of any changes that may affect eligibility under this section.

(6) The eligible charitable organization's written certification must be signed by an officer of the organization under penalty of perjury. The written certification shall include the following:

(a) Verification of the organization's status under Section 501(c)(3) of the Internal Revenue Code ;

(b) A statement that the organization does not provide, pay for or provide coverage of abortions and does not financially support any other entity that provides, pays for or provides coverage of abortions;

(c) Any other information that the department requires to administer this section.

(7) The department shall review each written certification and determine whether the organization meets all the criteria to be considered an eligible charitable organization and notify the organization of its determination. The department may also periodically request recertification from the organization. The department shall compile and make available to the public a list of eligible charitable organizations.

(8) Tax credits authorized by this section that are earned by a partnership, limited liability company, S corporation or other similar pass-through entity, shall be allocated among all partners, members or shareholders, respectively, either in proportion to their ownership interest in such entity or as the partners, members or shareholders mutually agree as provided in an executed document.

(9)(a) A taxpayer shall apply for credits with the department on forms prescribed by the department. In the application the taxpayer shall certify to the department the dollar amount of the contributions made or to be made during the calendar year. Within thirty (30) days after the receipt of an application, the department shall allocate credits based on the dollar amount of contributions as certified in the application. However, if the department cannot allocate the full amount of credits certified in the application due to the limit on the aggregate amount of credits that may be awarded under this section in a calendar year, the department shall so notify the applicant within thirty (30) days with the amount of credits, if any, that may be allocated to the applicant in the calendar year. Once the department has allocated credits to a taxpayer, if the contribution for which a credit is allocated has not been made as of the date of the allocation, then the contribution must be made not later than sixty (60) days from the date of the allocation. If the contribution is not made within such time period, the allocation shall be cancelled and returned to the department for reallocation. Upon final documentation of the contributions, if the actual dollar amount of the contributions is lower than the amount estimated, the department shall adjust the tax credit allowed under this section.

(b) For the purposes of using a tax credit against ad valorem taxes assessed and levied on real property, a taxpayer shall present to the appropriate tax collector the tax credit documentation provided to the taxpayer by the Department of Revenue, and the tax collector shall apply the tax credit against such ad valorem taxes. The tax collector shall forward the tax credit documentation to the Department of Revenue along with the amount of the tax credit applied against ad valorem taxes, and the department shall disburse funds to the tax collector for the amount of the tax credit applied against ad valorem taxes. Such payments by the Department of Revenue shall be made from current tax collections.

(10) The aggregate amount of tax credits that may be allocated by the department under this section during a calendar year shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00). However, for calendar year 2023, and for each calendar year thereafter, the aggregate amount of tax credits that may be allocated by the department under this section during a calendar year shall not exceed Ten Million Dollars ($10,000,000.00). For credits allocated during a calendar year for contributions to eligible charitable organizations, no more than twenty-five percent (25%) of such credits may be allocated for contributions to a single eligible charitable organization; however, credits not allocated before June 1, may be allocated without regard to such restriction for the same calendar year.
Miss. Code Ann. § 27-51-25 — MS Code / Title 27 / Chapter 39 / Section 51-25
Miss. Code Ann. § 27-51-25
Status: in_force

Within twenty (20) days after the end of the month, the county tax collector shall file a report showing the amount of motor vehicle ad valorem taxes collected by him for the previous month. This report shall be made in part in conjunction with and as a part of the monthly report made on the collection of road and bridge privilege taxes for the same period. The form for this portion of said report shall be prescribed by the administrator of the road and bridge privilege tax law in cooperation with the state tax commission.

This said report shall show, in addition to the information prescribed by the administrator of the road and bridge privilege tax law, the following information for each motor vehicle on which ad valorem taxes were paid: the code number of the vehicle as fixed by the assessment schedule, the assessed value of the vehicle, the situs of the vehicle as to school district, road district, levee district, municipality, the total tax rate applicable, ad valorem taxes, damages, if any, and the total ad valorem taxes and damages. These sheets shall be numbered in consecutive order, and shall be made in quadruplicate. The original copy of this report shall be placed in a suitable binder and retained by the county tax collector as a permanent record, the first and second copies shall be forwarded to the administrator of the road and bridge privilege tax law and commission of public safety respectively, as now provided by law, and the third copy shall be delivered to the chancery clerk.

When the above mentioned portion of the report has been completed, a recapitulation of it shall be made on a separate sheet, showing by classes the total number of road and bridge privilege licenses issued, the amount of money collected for the license plates, the total road and bridge privilege taxes collected by classes, and the total amount of ad valorem taxes collected designating the amount collected for each separate taxing area. This report shall also be made in quadruplicate. The tax collector shall retain the original as a permanent record, the first copy shall be forwarded to the administrator of the road and bridge privilege tax law, the second copy shall be forwarded to the tax commission, and the third copy shall be delivered to the chancery clerk.

Motor vehicle ad valorem tax collections shall be entered in the tax collector's cash book as reflected by the said recapitulation, showing by taxing area, the total assessed value and total such taxes collected each month for each separate taxing area, and it shall not be necessary that either the tax receipt number or the taxpayer's name be entered, as required by Section 27-41-39, Mississippi Code of 1972 , for other ad valorem tax collections.

In all cases where the county tax collector is ordered to collect motor vehicle ad valorem taxes for a municipality, the tax collector shall furnish to each such municipality a certified statement as to the total assessed value of the motor vehicles on which taxes were collected for such municipality, together with an additional statement showing the net amount of taxes collected for such municipality less his indicated collection fees. This report shall be made to the municipality at the same time a remittance is made to the municipality for all such net ad valorem taxes collected for the said municipality for the previous month. This remittance and report shall be made to the municipality on or before the twentieth day of the month following that in which the collections were made.
Miss. Code Ann. § 27-27-5 — MS Code / Title 27 / Chapter 27 / Section 27-5
Miss. Code Ann. § 27-27-5
Status: in_force

(1) The board of supervisors of each county and the governing authorities of each municipality may levy, assess and collect annual license taxes according to the following schedules:

(a) For each machine wherein may be seen any picture or heard any music, a license tax for each such machine the sum of Twenty-seven Dollars ($27.00).

(b) For each machine (not elsewhere specifically taxed in this section) wherein or whereby any game may be played or any form of diversion had, a license tax for each such machine the sum of Forty-five Dollars ($45.00).

(c) For each machine (not elsewhere specifically taxed in this section) wherein or by means of which children may obtain a ride upon a “hobby horse” or the figure of any animal, or upon the figure of a boat, airplane, rocket, or other such machine, a license tax of Eighteen Dollars ($18.00) for each machine.

(2) Any incorporated municipality may levy the tax authorized in subsection (1) of this section where such machines are located within the corporate limits of said municipalities, and where appropriate ordinance levying and imposing the tax has been adopted.

(3) Any county may levy the tax authorized in subsection (1) of this section where such machines are located outside of an incorporated municipality and where the appropriate ordinance levying and imposing the tax has been adopted.
Miss. Code Ann. § 27-51-105 — MS Code / Title 27 / Chapter 41 / Section 51-105
Miss. Code Ann. § 27-51-105
Status: in_force

(1) There is created in the State Treasury a special fund to be known as the Motor Vehicle Ad Valorem Tax Reduction Fund, into which shall be deposited the monies specified in Section 27-65-75(10) , (11) and (12) , such monies as may be required to be transferred into such fund pursuant to Section 27-38-5 , and such other monies as the Legislature may provide by appropriation. The monies in the fund shall be used for the purpose of making payments to counties for the reduction in motor vehicle ad valorem tax revenues incurred by local taxing districts in the county as a result of the ad valorem tax credit for private carriers of passengers and light carriers of property that is provided for by Section 27-51-103 .

(2) The Motor Vehicle Ad Valorem Tax Reduction Fund shall be administered by the State Tax Commission, and monies in the fund shall be expended upon appropriation by the Legislature. Unexpended amounts remaining in the fund at the end of the state fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the fund shall be deposited to the credit of the fund.
Miss. Code Ann. § 27-59-307 — MS Code / Title 27 / Chapter 33 / Section 59-307
Miss. Code Ann. § 27-59-307
Status: in_force

There is hereby levied and imposed a tax at a rate of:

(1) Twelve Cents (12¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in oil field or gas field production pumps in this state.

(2) Three Cents (3¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in pipeline compressors or pumping stations or in engines or motors used for industrial purposes by a manufacturer or custom processor in this state.

(3) Three-fourths Cent (0.75¢) per gallon upon any person using locomotive fuel in a railroad locomotive in this state. The quantity of locomotive fuel deemed to be used in this state shall be the number of gallons of locomotive fuel onloaded into railroad locomotives in this state.

(4) Two Cents (2¢) per gallon upon any person using compressed gas as a fuel in oil field or gas field production pumps in this state.

(5) One-half Cent (0.5¢) per gallon upon any person using compressed gas as a fuel in pipeline compressors or pumping stations or in engines or motors used for industrial purposes by a manufacturer or custom processor in this state.
Miss. Code Ann. § 27-19-56.332 — MS Code / Title 27 / Chapter 19 / Section 19-56.332
Miss. Code Ann. § 27-19-56.332
Status: in_force

(1) Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Newton County School System. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Superintendent of the Newton County School System, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

(2) Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

(3) Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

(4) The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:

(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Newton County School System.

(b) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70 .

(c) Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

(d) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2 .

(5) A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

(6) In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37 . The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
Miss. Code Ann. § 27-35-65 — MS Code / Title 27 / Chapter 33 / Section 35-65
Miss. Code Ann. § 27-35-65
Status: in_force

The land commissioner shall, on the first Monday of January in every year, or as soon thereafter as practicable, make out and transmit to the assessor of each county through the chancery clerk, a list of all lands for which he has issued patents during the preceding twelve (12) months.
Miss. Code Ann. § 27-65-91 — MS Code / Title 27 / Chapter 21 / Section 65-91
Miss. Code Ann. § 27-65-91
Status: in_force

The commissioner shall designate certain special agents appointed hereunder and evidenced by a written certificate of appointment under the seal of the tax commission, of which judicial notice shall be taken by all courts of this state. Such agents, when in possession of a warrant issued under authority of this chapter, shall have all the powers and duties of the sheriff in enforcing the provisions of the chapter relating to the warrant thus issued, and in making arrests of persons obstructing or seeking to obstruct the execution of such warrant, or in serving any writ, notice or order connected with the enrolled judgment for which the warrant is issued by whatever officer or authority of court issued.
Miss. Code Ann. § 27-19-47.2 — MS Code / Title 27 / Chapter 9 / Section 19-47.2
Miss. Code Ann. § 27-19-47.2
Status: in_force

(1) Any citizen of the State of Mississippi who owns a registered antique pickup truck may apply to the tax collector in the county of his legal residence, on forms prescribed by the Department of Revenue, for a special antique pickup truck plate to be displayed on such antique pickup truck.

Upon receipt of an application for a special antique pickup truck plate, on a form prescribed by the department, and upon payment of the fee as prescribed in subsection (2) of this section, the tax collector shall issue to such applicant a special antique pickup truck plate on a permanent basis, and it shall bear no date, but shall bear the inscription “Antique Pickup Truck-Mississippi” and, except as otherwise provided in this subsection (1), shall be valid without renewal as long as the pickup truck is in existence. Upon request by the applicant, the special antique pickup truck plate also may contain not more than six (6) letters of the alphabet and/or six (6) numbers along with the inscription “Antique Pickup Truck-Mississippi.” The purchaser of the special plate may choose the combination of such letters and/or numbers, but no two (2) pickup trucks shall have the same combination of letters and/or numbers. In the event that the same combination of letters and/or numbers has been chosen by two (2) or more purchasers, the Department of Revenue shall assign a different number to each such purchaser which shall appear on the license plate following the combination of letters and/or numbers; however, this combination shall not exceed six (6) letters and/or numbers. The combination of letters and/or numbers written across the license plate shall be sufficiently large to be easily read. No combination of letters and/or numbers which comprise words or expressions that are considered obscene, slandering, insulting or vulgar in ordinary usage shall be permitted, with the Commissioner of Revenue having the responsibility of making this determination. If, however, such license plate is issued in error or otherwise and is determined by the commissioner to be obscene, slanderous, insulting, vulgar or offensive, the commissioner shall notify the owner that the license plate must be surrendered and that another special antique pickup truck plate may be selected by him and issued at no cost. Should the pickup truck owner not desire another special antique pickup truck plate, the fee for such plate shall be refunded. In the event the owner fails to surrender the license plate after receiving proper notification, the commissioner shall issue an order directing that the license plate be seized by agents of the Department of Revenue or any other duly authorized law enforcement personnel. In addition, a person issued a special antique pickup truck plate containing letters and/or numbers along with the inscription “Antique Pickup Truck-Mississippi” must renew the plate every fifth year after the plate was originally issued or renewed, as the case may be. This special plate shall be issued for the applicant's use only for such pickup truck and in the event of a transfer of title, the owner shall surrender the special plate to the tax collector.

Such special antique pickup truck plate shall be issued in lieu of, and shall have the same legal significance as, ordinary registration plates.

(2) In lieu of the annual license tax and registration fees levied under Mississippi law, a special license tax fee shall be levied on the operation of antique pickup trucks. The fee for a license shall be Twenty-five Dollars ($25.00) and, except as otherwise provided in subsection (1) of this section, it shall be issued on a permanent basis without renewal. There shall be no fee levied for the renewal of a special plate containing letters and/or numbers along with the inscription “Antique Pickup Truck-Mississippi.” The fee, less five percent (5%) thereof to be retained by the county tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund. The portion of the fee remitted to the Department of Revenue shall be deposited into the State Treasury on the day it is received and shall be deposited by the State Treasurer into the State General Fund.

(3) For the purposes of this section, pickup trucks manufactured more than twenty-five (25) years ago shall hereafter be classified as antique pickup trucks and shall be exempt from all ad valorem taxes levied by both state, municipal, county and other taxing districts.

(4) A person issued a special antique pickup truck plate under this section and who has completed an active duty career with the Armed Forces of the United States or is a retired member of the Army National Guard, Air National Guard or the United States Reserves, and is entitled to receive a distinctive license plate or tag under Section 27-19-51 , may, upon application, receive an emblem or decal developed by the Department of Revenue identifying the person with such organization. The emblem or decal shall be affixed to the special antique pickup truck plate.
Miss. Code Ann. § 27-105-357 — MS Code / Title 27 / Chapter 25 / Section 105-357
Miss. Code Ann. § 27-105-357
Status: in_force

The duties of a depository are hereby made the same in respect to the municipal fund as the duties imposed upon county depositories or in respect to county funds. The penalties for making profit on or removing municipal funds are hereby made the same as those provided by law against making profit on or removing county funds.
Miss. Code Ann. § 27-51-33 — MS Code / Title 27 / Chapter 49 / Section 51-33
Miss. Code Ann. § 27-51-33
Status: in_force

Upon enactment of this law, the tax assessors of the various counties and municipalities of the state shall not be required to assess motor vehicles, as defined in this chapter, in preparing their regular assessment rolls from year to year.

The total assessed value of all motor vehicles as reflected by the annual report of the county tax collector shall be considered as a legal part of the assessed value of personal property in the county and the total assessed value of motor vehicles on which taxes were paid during the next preceding fiscal year shall be used in determining the total assessed value of a county for classification purposes, and the total assessed value of all such motor vehicles of the municipality for the same period, as reflected by the annual report of the county tax collector, shall be considered as a legal part of the assessed value of personal property in the municipality in determining the total assessed value of such municipality.

Any order legally adopted and made of minute record by the municipal authorities directing the county tax collector to collect its ad valorem taxes on motor vehicles as provided by this chapter shall remain in force from year to year until rescinded by official order duly recorded and certified to the county tax collector and the municipal assessor. Further, any such order shall comply with the provisions of Section 27-41-2 .

For any year, any municipality may adopt an order rescinding its former order authorizing the county tax collector to collect its ad valorem taxes on motor vehicles, provided that such rescinding order is duly adopted, made of minute record, and certified to the county tax collector at least sixty (60) days prior to the beginning of the ensuing fiscal year, and such order shall be published one (1) time in a newspaper having general circulation in the subject municipality.
Miss. Code Ann. § 27-104-323 — MS Code / Title 27 / Chapter 43 / Section 104-323
Miss. Code Ann. § 27-104-323
Status: in_force

(1) All funds received by or on behalf of the State of Mississippi through the Coronavirus Local Fiscal Recovery Fund in Section 9901 of the American Rescue Plan Act of 2021 ( Public Law No. 117-2 ) for distribution to nonentitlement units of local government shall be deposited into the Coronavirus Local Fiscal Recovery Fund created in subsection (2) of this section.

(2) There is created in the State Treasury a special fund to be designated as the “Coronavirus Local Fiscal Recovery Fund” to be administered by the Department of Finance and Administration. The special fund shall consist of funds required to be deposited into the special fund by subsection (1) of this section, funds appropriated or otherwise made available by the Legislature in any manner, and funds from any other source designated for deposit into the special fund. The Department of Finance and Administration shall distribute the funds to the nonentitlement units of local government in accordance with the Coronavirus Local Fiscal Recovery Fund in Section 9901 of the American Rescue Plan Act of 2021 ( Public Law No. 117-2 ) and any applicable federal guidelines. Such funds shall only be used as provided in the Coronavirus Local Fiscal Recovery Fund in Section 9901 of the American Rescue Plan Act of 2021 ( Public Law No. 117-2 ) or as authorized by federal rule or regulation or guidelines.

(3) Unexpended amounts remaining in the special fund at the end of a fiscal year shall not lapse into the State General Fund but shall remain in the Coronavirus Local Fiscal Recovery Fund. The State Fiscal Officer shall transfer to the Coronavirus State Fiscal Recovery Fund the full amount of any investment earnings or interest earned on amounts in the Coronavirus Local Fiscal Recovery Fund that are remaining in the Coronavirus Local Fiscal Recovery Fund on July 1, 2024. Any investment earnings or interest earned on amounts in the Coronavirus Local Fiscal Recovery Fund after July 1, 2024, shall be deposited to the credit of the Coronavirus State Fiscal Recovery Fund created in Section 27-104-321 .

(4) The State Fiscal Officer is authorized, in his or her discretion, to transfer to the federal government any funds in the Coronavirus Local Fiscal Recovery Fund that have not been used for the purpose for which they were received.
Miss. Code Ann. § 27-31-2 — MS Code / Title 27 / Chapter 29 / Section 31-2
Miss. Code Ann. § 27-31-2
Status: in_force

All real and personal property, except motor vehicles, owned by a not-for-profit foundation providing charitable contributions and funding for legal services to the poor, for projects to improve the administration of justice, for assistance to the trial and appellate courts and similar activities and purposes, shall be exempt from all ad valorem taxation. Such property shall be exempt from ad valorem taxation regardless of whether the foundation shares the property with any other organization or entity.
Miss. Code Ann. § 27-7-22.20 — MS Code / Title 27 / Chapter 7 / Section 7-22.20
Miss. Code Ann. § 27-7-22.20
Status: in_force

(1) An enterprise owning or operating a project as defined in Section 57-75-5(f)(xviii) is allowed an annual investment tax credit for taxes imposed by Section 27-7-5 equal to seven and one-half percent (7- 1 / 2 %) of the eligible investments made by the enterprise. The credit shall commence on the date selected by the enterprise; provided, however, that the commencement date shall not be more than two (2) years from the date the project becomes fully operational. For the purposes of this section, the term “eligible investment” means the amount of investment in a project as defined in Section 57-75-5(f)(xviii) that is greater than Four Hundred Million Dollars ($400,000,000.00) and used in the initial establishment of the project.

(2) Any tax credit claimed under this section but not used in any taxable year may be carried forward for ten (10) consecutive years from the close of the tax year in which the credits were earned. The credit that may be utilized in any one tax year shall be limited to an amount not greater than the total state income tax liability of the enterprise for that year that is generated by, or arises out of, the project.

(3) The credit received under this section is subject to recapture if the property for which the tax credit was received is disposed of, or converted to, other than business use. The amount of the credit subject to recapture is one hundred percent (100%) of the credit in the first year and fifty percent (50%) of the credit in the second year. This subsection shall not apply in cases in which an entire facility is sold.