Miss. Code Ann. § 27-7-30 — MS Code / Title 27 / Chapter 4 / Section 7-30
Miss. Code Ann. § 27-7-30
Status: in_force

(1)(a) As used in this subsection, “ qualified business or industry ” means any company and its affiliates, that has been certified by the Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxi) .

(b) A qualified business or industry shall be exempt from the tax imposed by this chapter on income arising from a project as defined in Section 57-75-5(f)(xxi) only, and all other income shall be subject to the tax imposed by this chapter. The exemption does not apply to activities subject to Mississippi income tax prior to certification of the project.

(c) The income tax exemption authorized by this subsection shall not exceed twenty (20) years. A qualified business or industry must create at least one thousand five hundred (1,500) jobs prior to receiving the exemption authorized by this subsection and may elect the date upon which the twenty-year period will begin; however, the date may not be later than sixty (60) months after the date the qualified business or industry begins commercial production.

(d) In the event that the monthly average number of full-time jobs maintained by the qualified business or industry falls below one thousand five hundred (1,500) jobs, the tax exemption authorized by this subsection shall be reduced as follows:

(i) If the monthly average number of full-time jobs for a taxable year is more than one thousand four hundred (1,400) but less than one thousand five hundred (1,500), the amount of the exemption shall be reduced by one percent (1%) for the taxable year.

(ii) If the monthly average number of full-time jobs for a taxable year is more than one thousand one hundred (1,100) but less than one thousand four hundred one (1,401), then the amount of the exemption shall be reduced by twenty percent (20%) for the taxable year.

(iii) If the monthly average number of full-time jobs for the taxable year is more than eight hundred (800) but less than one thousand one hundred one (1,101), then the amount of the exemption shall be reduced by forty percent (40%) for the taxable year.

(iv) If the monthly average number of full-time jobs for the taxable year is more than five hundred (500) but less than eight hundred one (801), then the amount of the exemption shall be reduced by sixty percent (60%) for the taxable year.

(v) If the monthly average number of full-time jobs for the taxable year is more than two hundred (200) but less than five hundred one (501), then the amount of the exemption shall be reduced by eighty percent (80%) for the taxable year.

(vi) If the monthly average number of full-time jobs for the taxable year is two hundred (200) or less, the qualified business or industry shall not be eligible for the exemption for the taxable year.

(2)(a) As used in this subsection, “ qualified business or industry ” means any company and its affiliates that has been certified by the Major Economic Impact Authority as a project as defined in Section 57-75-5(f) (xxviii).

(b) A qualified business or industry shall be exempt from the tax imposed by this chapter on income arising from a project as defined in Section 57-75-5(f) (xxviii) only, and all other income shall be subject to the tax imposed by this chapter. The exemption does not apply to activities subject to Mississippi income tax prior to certification of the project.

(c) The income tax exemption authorized by this subsection shall not exceed twenty (20) years unless the qualified business or industry creates and maintains for a period of three (3) years not less than one thousand (1,000) jobs, in which case the exemption period shall be extended by five (5) years.

(d) In the event that the annual average number of full-time jobs maintained by the qualified business or industry falls below the qualified business or industry's job commitment for two (2) consecutive years, the tax exemption authorized by this subsection shall be suspended until the first tax year during which the annual average number of full-time jobs maintained by the qualified business or industry reaches the qualified business or industry's job commitment.

(3)(a) As used in this subsection, “ qualified business or industry ” means any company and its affiliates that has been certified by the Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxix) .

(b) A qualified business or industry shall be exempt from the tax imposed by this chapter on income arising from a project as defined in Section 57-75-5(f)(xxix) only, and all other income shall be subject to the tax imposed by this chapter. The exemption does not apply to activities subject to Mississippi income tax prior to certification of the project.

(c) The income tax exemption authorized by this subsection shall not exceed twenty-five (25) years. A qualified business or industry must create the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and such qualified business or industry and may elect the date upon which the twenty-five-year period will begin; however, the date may not be later than sixty (60) months after the date the qualified business or industry begins commercial production.

(d) In the event that the annual number of full-time jobs maintained by the qualified business or industry falls below the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and such qualified business or industry for two (2) consecutive years, the tax exemption authorized by this subsection shall be suspended until the first tax year during which the annual number of full-time jobs maintained by the qualified business or industry reaches the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and such qualified business or industry.

(e) The qualified business or industry shall be entitled to utilize a single sales apportionment factor in the calculation of its liability for income tax imposed by this chapter for any year for which it files a Mississippi income tax return. The qualified business or industry shall be entitled to continue to utilize such single sales apportionment factor notwithstanding a suspension of the income tax exemption pursuant to paragraph (d) of this subsection.

(4)(a) As used in this subsection, “ qualified business or industry ” means any company and that has been certified by the Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxx) .

(b) A qualified business or industry shall be exempt from the tax imposed by this chapter on income arising from a project as defined in Section 57-75-5(f)(xxx) only, and all other income shall be subject to the tax imposed by this chapter. The exemption does not apply to activities subject to Mississippi income tax prior to certification of the project.

(c) The income tax exemption authorized by this subsection shall not exceed twenty (20) years. A qualified business or industry must create at least one thousand (1,000) jobs prior to receiving the exemption authorized by this subsection and may elect the date upon which the twenty-year period will begin; however, the date may not be later than sixty (60) months after the date the qualified business or industry begins commercial production and in no event later than December 31, 2022.

(5)(a) As used in this subsection:

(i) “ Affiliate ” shall have the meaning ascribed to such term in Section 57-75-5(k)(iii) ;

(ii) “ Qualified business or industry ” means any company that has been certified by the Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxxii) , or any other company which becomes subject to the tax levied by this chapter because it is an affiliate, successor or assignee of the company that has been certified by the Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxxii) .

(b) A qualified business or industry shall be exempt from the tax imposed by this chapter on income arising from a project as defined in Section 57-75-5(f)(xxxii) only, and all other income shall be subject to the tax imposed by this chapter. The exemption does not apply to activities subject to Mississippi income tax prior to certification of the project.

(c) The income tax exemption authorized by this subsection shall not exceed ten (10) years. A qualified business or industry must create the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and such qualified business or industry and may elect the date upon which the ten (10) year period will begin; however, the date may not be later than twenty-four (24) months after the date the qualified business or industry begins commercial production, as such date shall be determined in accordance with a written agreement between the authority and such qualified business or industry.

(d) In the event that the annual number of full-time jobs maintained by the qualified business or industry falls below the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and such qualified business or industry, the tax exemption authorized by this subsection may be suspended by the authority pursuant to such written agreement until the number of full-time jobs maintained by the qualified business or industry reaches the minimum number of full-time jobs required by the authority pursuant to such written agreement.

(6)(a) As used in this subsection:

(i) “ Affiliate ” shall have the meaning ascribed to such term in Section 57-75-5(k)(iv) ; and

(ii) “ Qualified business or industry ” means any company and its affiliates operating a project that has been certified by the Major Economic Impact Authority as a project as defined in Section 57-75-5(f) (xxxiii).

(b) A qualified business or industry shall be exempt from the tax imposed by this chapter on income arising from a project as defined in Section 57-75-5(f) (xxxiii) only, and all other income of the qualified business or industry shall be subject to the tax imposed by this chapter unless another exemption applies to such income. The exemption does not apply to activities subject to Mississippi income tax prior to certification of the project.

(c) The income tax exemption authorized by this subsection shall not exceed ten (10) years. A qualified business or industry must create the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and such qualified business or industry and may elect the date upon which the ten-year period will begin, provided that such election be made in accordance with a written agreement between the authority and such qualified business or industry.

(d) In the event that the annual number of full-time jobs maintained by the qualified business or industry falls below the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and such qualified business or industry for two (2) consecutive years, the tax exemption authorized by this subsection shall be suspended until the first tax year during which the annual number of full-time jobs maintained by the qualified business or industry reaches the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and such qualified business or industry.

(7) A qualified business or industry that utilizes the exemption authorized by this section shall not be eligible for the credits authorized in Sections 57-73-21 through 57-73-29 .

(8) The Mississippi Development Authority may promulgate rules and regulations necessary to administer the provisions of this section.
Miss. Code Ann. § 27-107-189 — MS Code / Title 27 / Chapter 29 / Section 107-189
Miss. Code Ann. § 27-107-189
Status: in_force

The Commission of Budget and Accounting shall have authority to adopt reasonable rules and regulations for the purposes of Sections 27-107-169 through 27-107-189 .
Miss. Code Ann. § 27-15-205 — MS Code / Title 27 / Chapter 13 / Section 15-205
Miss. Code Ann. § 27-15-205
Status: in_force

Upon the receipt of the application herein required, and payment of the amount shown thereby to be due for the privilege to be exercised, the officer to whom the application is made shall determine if the application is in proper form, and if the correct amount be tendered, and may require the applicant to furnish such other and further information as in his opinion is necessary to ascertain the correct amount of tax due. When the correct amount of the tax has been so ascertained, the officer shall issue to the applicant taxpayer a privilege license according to such application, and shall date the same as of the first day of the month of its issuance, except that licenses issued by the Commissioner of Insurance will be effective as of the date the license is issued. The officer issuing the license shall countersign the same when issued by him, and he shall enter the same in the register prescribed by law therefor. The license issued by collectors as herein provided shall be executed in duplicate, the original shall be delivered to the licensee by the officer, and the duplicate shall be attached to the application therefor, and preserved by the officer as a public record.

If, however, such officer, shall, before issuing the license, or at any time thereafter, have reason to believe that the statements of the business contained in the application are incorrect or false in any material particular, the officer shall duly notify the applicant wherein the supposed discrepancy lies, and he is hereby empowered to require the applicant to render such other information as will enable him to determine the proper tax due. After making such determination of the proper tax due, if the license has not been issued, the officer shall forthwith proceed to collect the amount of tax due; and if the license shall have been issued under the original application, he shall collect the difference between the sum shown to be properly due, and the sum paid with the original application, and shall issue an additional license therefor which shall expire at the same time as the original. If the additional tax is paid within sixty (60) days after the determination by the office of the proper amount due, no penalty shall be applied. If the taxpayer shall willfully fail or refuse to furnish the information requested by such officer, he shall be liable for damages as in other cases of payment of an insufficient privilege tax, and may be proceeded against civilly or criminally as otherwise provided herein, and shall suffer the penalties provided herein therefor.

The license issued pursuant to this section shall be good, usable, and valid for one (1) year after the date thereof, or for such other period as is fixed by law for the privilege, which period shall be so designated in the license. Except as provided in Title 83, Mississippi Code of 1972 , for licenses issued by the Commissioner of Insurance, all statewide licenses shall be issued for a period no longer than one (1) year.

The officer issuing the license shall be authorized to suspend any license issued to any person pursuant to this section for being out of compliance with an order for support, as defined in 93-11-153. The procedure for suspension of a license for being out of compliance with an order for support, and the procedure for the reissuance or reinstatement of a license suspended for that purpose, and the payment of any fees for the reissuance or reinstatement of a license suspended for that purpose, shall be governed by Section 93-11-157 or Section 93-11-163 , as the case may be. If there is any conflict between any provision of Section 93-11-157 or Section 93-11-163 and any provision of this chapter, the provisions of Section 93-11-157 or Section 93-11-163 , as the case may be, shall control.
Miss. Code Ann. § 27-71-313 — MS Code / Title 27 / Chapter 31 / Section 71-313
Miss. Code Ann. § 27-71-313
Status: in_force

If any person shall willfully evade the payment of any tax levied or imposed under this article, he shall be guilty of a felony, and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or by both such fine and imprisonment.
Miss. Code Ann. § 27-103-129 — MS Code / Title 27 / Chapter 45 / Section 103-129
Miss. Code Ann. § 27-103-129
Status: in_force

(1) To enable the Legislative Budget Office to prepare such budget, it shall have full and plenary power and authority to require all general-fund and special-fund agencies and the Mississippi Department of Transportation and the Division of State Aid Road Construction of the Mississippi Department of Transportation to file a budget request with such information and in such form and in such detail as it may deem necessary and advisable, and it shall have the further power and authority to reduce or eliminate any item or items of requested appropriation by any state agency in the Legislative Budget Office's recommended budget to the Legislature. However, where any item of requested appropriation shall be so reduced or eliminated, the head of the agency involved shall have the right to appear before the appropriate legislative committee to urge a revision of the budget to restore the item reduced or eliminated. The budget requests shall include a definition of the mission of the agency, a description of the duties and responsibilities of the agency, financial data relative to the various programs operated by the agency and performance measures associated with each program of the agency. The performance measures to be contained within the agency budget request shall be developed by cooperative efforts of the Legislative Budget Office, the Department of Finance and Administration and the agency itself and shall be approved jointly by the Legislative Budget Office and the Department of Finance and Administration prior to inclusion within the agency budget request. The budget requests shall also include in an addendum format a five-year strategic plan for the agency which shall include, but not be limited to, the following items of information:

(a) A comprehensive mission statement,

(b) Performance effectiveness objectives for each program of the agency for each of the five (5) years covered by the plan,

(c) A description of significant external factors which may affect the projected levels of performance,

(d) A description of the agency's internal management system utilized to evaluate its performance achievements in relationship to the targeted performance levels,

(e) An evaluation by the agency of the agency's performance achievements in relationship to the targeted performance levels for the two (2) preceding fiscal years for which accounting records have been finalized.

(2) All agencies enumerated in subsection (1) of this section shall include in their budget requests the following information regarding contract workers for the most recently completed fiscal year:

(a) The name of each worker;

(b) The specific type of services provided;

(c) Hourly rate of compensation, or the basis for compensation if a rate other than the hourly rate is used;

(d) Total gross salary or wages paid; and

(e) Whether the worker is a retired member of the Public Employees' Retirement System.

(3)(a) In addition to any other information required by law, each state agency, general-fund agency and special-fund agency, as defined in Section 27-103-103 , desiring to purchase any vehicle as defined by this section shall submit as part of its budget request to the Legislative Budget Office and the Department of Finance and Administration a detailed justification for the proposed purchase. The Legislative Budget Office and the Department of Finance and Administration shall jointly prescribe the forms and formats to be used by agencies making the requests. Such forms shall require, at minimum, the following information:

(i) The kind of vehicle to be purchased;

(ii) The person to whom the vehicle will be assigned and the employment responsibilities of that person which necessitate a state-owned vehicle;

(iii) Whether the vehicle is a work vehicle or passenger vehicle; and

(iv) If the vehicle is assigned to a pool and not an individual, the purposes for which the pool vehicle is assigned and the names of the anticipated users of the pool vehicle.

(b) The Legislative Budget Office and the Department of Finance and Administration shall offer a recommendation to the Joint Legislative Budget Committee on all agency requests for vehicles. In making the recommendation, the Legislative Budget Office and the Department of Finance and Administration may consider break-even analyses for the kind of vehicle requested, the travel patterns of the person for whom the vehicle shall be acquired, and shall determine if there exists surplus vehicles in the possession of other agencies that could be used as a substitute for a new vehicle and why such vehicle should not be used. The purchase of vehicles by an agency shall be a specific line item in the agency's appropriation bill.

(c) If an agency determines that an urgent need exists for a vehicle when it is not feasible to obtain prior legislative approval, the agency may make an emergency request to the Bureau of Fleet Management. Any emergency determination shall be made only upon the existence of extraordinary circumstances. The Bureau of Fleet Management shall make a recommendation to the Executive Director of the Department of Finance and Administration and shall give notification of such recommendation to the Lieutenant Governor, the Speaker of the House and the Chairmen of the Senate and House of Representatives Appropriations Committees. The Executive Director of the Department of Finance and Administration shall have the final authority to approve or disapprove the emergency request. The executive director must set forth specific reasons for approval which shall be a public record. If approved and if adequate funding is available, the agency may purchase a specific vehicle to meet its specific emergency needs. The Bureau of Fleet Management shall report any emergency purchase to the Legislative Budget Office. Any such vehicle shall be subject to the same rules and regulations as provided for nonemergency vehicles.

(d) For purposes of subsections (3) and (4) of this section, the term “ passenger vehicle ” shall mean a vehicle used primarily in transporting agency personnel and the agency's equipment from one location to another. This term shall include only those vehicles for which a license plate or tag is required under Chapter 19, Title 27, Mississippi Code of 1972 .

(e) For purposes of subsections (3) and (4) of this section, the term “ work vehicle ” shall mean a vehicle used primarily to perform a work assignment or task while incidentally transporting agency personnel and agency equipment from one location to another. This term shall include only those vehicles for which a license plate or tag is required under Chapter 19, Title 27, Mississippi Code of 1972 .

(4) All state agencies, special-fund agencies and general-fund agencies making budget requests under the authority of this section shall include with their budget requests a report of all passenger and work vehicles in their possession. Such report shall detail the persons to whom the vehicles are assigned and the purposes for the vehicles.

(5) Subsections (3) and (4) of this section shall not apply to any vehicle assigned to a sworn officer of the Department of Public Safety and used in undercover operations.

(6) The provisions of subsections (3) and (4) of this section shall not apply to any state institution of higher learning.

(7) The purchase of wireless communication devices as defined in Section 25-53-191 by any state agency, special-fund agency or general-fund agency making budget requests under the authority of this section shall be a specific line item in the agency's appropriation bill.

(8)(a) Beginning with the fiscal year 2017 budget submission, the Legislative Budget Office shall annually publish on its website all budget requests submitted under the authority of this section by state agencies, special-fund agencies and general-fund agencies and shall include all budget units for which budget requests are submitted.

(b) Beginning with the fiscal year 2017 budget submission, any state agency, special-fund agency and general-fund agency making a budget request under the authority of this section shall annually publish on its agency website a copy of the budget request that it submitted.
Miss. Code Ann. § 27-19-56.295 — MS Code / Title 27 / Chapter 4 / Section 19-56.295
Miss. Code Ann. § 27-19-56.295
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 Oxford High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Oxford High School, 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, 2012, 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 Oxford Endowment for Public Education.

(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. § 27-5-153 — MS Code / Title 27 / Chapter 1 / Section 5-153
Miss. Code Ann. § 27-5-153
Status: in_force

(1) The Office of Motor Vehicle Comptroller is hereby abolished. All of the functions of the office are hereby transferred to the State Tax Commission as provided in Sections 27-5-151 through 27-5-159, Mississippi Code of 1972 , including but not limited to those functions enumerated in subsection (2) of this section. Whenever the term “Motor Vehicle Comptroller” or the word “comptroller,” meaning Motor Vehicle Comptroller, appears in the laws of the State of Mississippi, it shall mean “State Tax Commission.”

(2)(a) The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the administration of all laws pertaining to the levying and collecting of excise taxes upon gasoline, oil, liquefied compressed gas used for motor vehicle fuel supply purposes and other petroleum products are hereby transferred to the State Tax Commission unless otherwise specified in Sections 27-5-151 through 27-5-159, Mississippi Code of 1972 .

(b) The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the administration of all laws pertaining to the gauging and calibration of tank trucks are hereby transferred to the State Tax Commission unless otherwise specified in Sections 27-5-151 through 27-5-159, Mississippi Code of 1972 .

(c) The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the administration of all laws pertaining to the titling and licensing of motor vehicles, all laws pertaining to motor vehicle fueling centers, and all laws pertaining to the weighing and inspection stations along the highways of this state, are hereby transferred to the State Tax Commission unless otherwise specified in Sections 27-5-151 through 27-5-159, Mississippi Code of 1972 . However, from and after July 1, 1992, any duty and responsibility relative to the administration of laws pertaining to the weighing and inspection stations along the highways of this state are transferred to the Mississippi Department of Transportation.

(d) The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the inspection of all motor vehicles operating upon all roads and highways within this state and his authority to require them to submit to a weighing by means of portable scales are hereby transferred to the State Tax Commission; however, from and after July 1, 1992, such duties and responsibilities are transferred to the Mississippi Department of Transportation.

(e) The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the administration of all laws pertaining to storage, manufacture, refinement or distillation of liquefied compressed gases are hereby transferred to the State Tax Commission unless otherwise specified in Sections 27-5-151 through 27-5-159, Mississippi Code of 1972 .

(f) The duties of the Motor Vehicle Comptroller relative to shop inspection of containers, pressure vessels and/or tanks which are manufactured or fabricated in this state are hereby transferred to the State Tax Commission.

(g) The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the levying and collecting of the annual motor vehicle privilege taxes are hereby transferred to the State Tax Commission.

(h) Any duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the operation of the Petroleum Products Laboratory at Mississippi State University are hereby transferred to the State Tax Commission.

(i) The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the administration of all laws specifically pertaining to the regulation of the sale of antifreeze are hereby transferred to the State Tax Commission.
Miss. Code Ann. § 27-19-56.59 — MS Code / Title 27 / Chapter 7 / Section 19-56.59
Miss. Code Ann. § 27-19-56.59
Status: in_force

(1) Beginning with any registration year commencing on or after July 1, 2007, 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 Boy Scouts of America. Subject to the approval of the State Tax Commission, the distinctive license tags so issued shall be of such color and design as the Andrew Jackson Council, Boy Scouts of America, 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 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 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 Andrew Jackson Council, Boy Scouts of America, or its successor by merger or otherwise. The Andrew Jackson Council shall distribute the fees so received to the councils of the Boy Scouts of America with council boundaries covering any part of the State of Mississippi, including the Andrew Jackson Council, with the fees to be distributed to each of those councils on the basis of the fees generated by the purchase of the distinctive license tags within the counties covered by the particular council boundary. The State Tax Commission shall furnish to the Andrew Jackson Council such information as is necessary for the Andrew Jackson Council to distribute the fees in the manner herein provided. The Andrew Jackson Council is authorized to deduct an administrative fee from the fees distributed to the councils in such amount as is approved by the individual councils receiving the fees to be distributed.

(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.

(7) In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(2) must be satisfied for the distinctive license tag before July 1, 2010.
Miss. Code Ann. § 27-19-56.365 — MS Code / Title 27 / Chapter 15 / Section 19-56.365
Miss. Code Ann. § 27-19-56.365
Status: in_force

(1) Beginning with any registration year commencing on or after July 1, 2022, 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 Jim Hill High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Jim Hill High School, 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) 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 Jim Hill High School.

(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.

(7) In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2025.
Miss. Code Ann. § 27-19-56.18 — MS Code / Title 27 / Chapter 8 / Section 19-56.18
Miss. Code Ann. § 27-19-56.18
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 (4) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name, which license tag may depict the silhouettes of a dog and a cat within a heart, and shall be produced in such color and design as the State Tax Commission may prescribe. The words “I Care for Animals” shall be centered at the bottom of the license tag, with a silhouette on each side. The State Tax Commission shall prescribe 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 (4) of this section, less Two Dollars ($2.00) 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) Beginning with any registration year commencing on or after July 1, 2000, 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 the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:

(a) Twenty-five Dollars ($25.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the special fund created in Section 69-15-19 .

(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 Fire Fighters Memorial Burn Center 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.

(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) month and year 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. § 27-106-9 — MS Code / Title 27 / Chapter 25 / Section 106-9
Miss. Code Ann. § 27-106-9
Status: in_force

(1)(a) Before November 1, 2015, the Executive Director of the Department of Finance and Administration shall develop or contract to develop, using credible information available to the public, a list of persons determined to engage in investment activities in Iran, as described in this section. If the executive director elects to contract for the development of the list, the list must be developed before November 1, 2015. When completed, the list must be posted on the website of the Department of Finance and Administration.

(b) The executive director shall update the list by July 1st of every year.

(c) Before a person is included on the finalized initial list or updated list, the executive director must do all of the following:

(i) Provide ninety (90) days written notice of the executive director's intent to include the person on the list. The notice must inform the person that inclusion on the list will make the person ineligible to contract with the state. The notice also must specify that the person, if it ceases its engagement in investment activities in Iran, may be removed from the list.

(ii) The executive director shall provide a person with an opportunity to comment in writing that it is not engaged in investment activities in Iran. If the person demonstrates to the executive director that the person is not engaged in investment activities in Iran, the person shall not be included on the list.

(d) The executive director shall make every effort to avoid including a person on the list erroneously.
Miss. Code Ann. § 27-33-3 — MS Code / Title 27 / Chapter 29 / Section 33-3
Miss. Code Ann. § 27-33-3
Status: in_force

In order to recognize and give effect to the principle of tax-free homes as a public policy in Mississippi, to encourage home building and ownership, and to give additional security to family groups, it is hereby declared that homes legally assessed on the land roll, owned and actually occupied as a home by bona fide residents of this state, who are heads of families, shall be exempt from the ad valorem taxes herein enumerated, on not in excess of Seven Thousand Five Hundred Dollars ($7,500.00) of the assessed value including an area of land not in excess of that specified hereinafter in this article. The exemption from taxes shall be limited to the following:

(a) All homeowners who are heads of families and who qualify under the provisions of this article shall be exempt from taxes levied in 1983 and payable in 1984 and from taxes levied in 1984 and payable in 1985 as follows:

(i) The ad valorem taxes levied by counties pursuant to Section 27-39-329 . Amounts so exempted shall not be reimbursed by the state.

(ii) Ad valorem taxes levied for maintenance and current expenses by or for a county as authorized by Section 27-39-303 , but the levy for such purpose in any year for which reimbursement is to be made shall not exceed the millage levied for such purpose for the 1984 fiscal year; or a levy for county roads or a road district as authorized by Section 27-39-305 ; or a levy for constructing and maintaining all bridges and culverts as authorized by Section 65-15-7 , but the levy for either or both of such purposes for which reimbursement is to be made shall not in any event exceed seven (7) mills in any year; the levy for the support of the total funding formula fund to produce the minimum local ad valorem tax effort required of a school district by Section 37-57-1 , and the supplementary school district tax levy for the support and maintenance of schools as authorized by Section 37-57-105 ; provided, however, that the total of the levies made under said Sections 37-57-1 and 37-57-105 , which shall be exempt under this article, shall be limited to twenty (20) mills for any affected property area, and in the event the total of such levies should exceed twenty (20) mills for any affected property area, the excess shall not be exempt under this article, and in such case, the levy for the support of the total funding formula shall have priority as an exempt levy;

(iii) Ad valorem taxes levied for the support and maintenance of agricultural high schools within the limits and as authorized by Section 37-27-3 , and ad valorem taxes levied for the support of community or junior colleges within the limits and as authorized by subsection (2) of Section 37-29-141 ; provided, however, that the exemption from taxation and reimbursement for tax loss for agricultural high schools and community or junior colleges, or any combination of same, shall not exceed three (3) mills in any one (1) year for any one (1) county;

(iv) Ad valorem taxes levied for the support of the total funding formula provided for in Sections 37-151-200 through 37-151-215 in a municipal separate school district to produce the minimum local ad valorem tax effort required of such municipal separate school district as authorized by Section 37-57-1 , and the supplementary tax levy for the support and maintenance of the schools of a municipal separate school district as authorized by Section 37-57-105 ; provided, however, the total of the levies made under said Sections 37-57-1 and 37-57-105 which shall be exempt under this article shall be limited to fifteen (15) mills for any affected property area, except in those special municipal separate school districts as provided by Sections 37-7-701 through 37-7-743 , the total of the levies made under Sections 37-7-739 and 37-57-105 for such special municipal separate school district which shall be exempt under this article shall not exceed twenty (20) mills, and in the event the total of such levies should exceed fifteen (15) mills for any affected property area, or twenty (20) mills in the case of a special municipal separate school district, the excess shall not be exempt under this article, and, in such case, the levy for the support of the total funding formula in the municipal separate school district shall have priority as an exempt levy;

(v) In the event any law referred to in this section is amended so as to authorize an increase in the tax levy for any purposes, such increase in the levy shall be applied to and taxes collected from the property owners on the entire assessed value of exempted homes; and the tax loss resulting from such increase shall not be reimbursed under the provisions of the Homestead Exemption Law, unless such law clearly specifies that the exempted assessed value of homes is exempt from such increase;

(vi) Ad valorem taxes levied under Sections 65-15-7 and 65-15-21 shall be used solely for purposes levied.

(b) Those homeowners who qualify for the exemptions provided for in subsection (a) of this section and who have reached the age of sixty-five (65) years on or before January 1 of the year for which the exemption is claimed; and service-connected, totally disabled American veterans who were honorably discharged from military service, upon presentation of proper proof of eligibility shall be exempt from any and all ad valorem taxes, including the forest acreage tax authorized by Section 49-19-115 , on homesteads not in excess of Seven Thousand Five Hundred Dollars ($7,500.00) of assessed value thereof; provided, however, that property owned jointly by husband and wife and property owned in fee simple by either spouse shall be eligible for this exemption in full if either spouse fulfills the age or disability requirement. On all other jointly owned property the amount of the allowable exemption shall be determined on the basis of each individual joint owner's qualifications and pro rata share of the property.

(c) Those homeowners who qualify for the exemptions provided for in subsection (a) of this section and who would be classified as disabled under the Federal Social Security Act ( 42 U.S.C.A. Section 416(i) ), upon presentation of proper proof of eligibility shall be exempt from any and all ad valorem taxes, including the forest acreage tax authorized by Section 49-19-115 , on homesteads not in excess of Seven Thousand Five Hundred Dollars ($7,500.00) of assessed value thereof; provided, however, that property owned jointly by husband and wife and property owned in fee simple by either spouse shall be eligible for this exemption in full if either spouse fulfills the disability requirement. On all other jointly owned property, the amount of the allowable exemption shall be determined on the basis of each individual joint owner's qualifications and pro rata share of the property.

(d) Homeowners who qualify for exemption under subsection (c) of this section will not be included in the limitations of Section 27-33-59(e) .

Reimbursement by the State of Mississippi to the various taxing units for the tax losses incurred because of the additional exemptions provided for under these subsections shall be made in accordance with the procedures outlined in Section 27-33-41 .

This section shall not apply to claims for homestead exemptions filed in any calendar year subsequent to the 1984 calendar year.
Miss. Code Ann. § 27-65-111 — MS Code / Title 27 / Chapter 31 / Section 65-111
Miss. Code Ann. § 27-65-111
Status: repealed

The exemptions from the provisions of this chapter which are not industrial, agricultural or governmental, or which do not relate to utilities or taxes, or which are not properly classified as one (1) of the exemption classifications of this chapter, shall be confined to persons or property exempted by this section or by the Constitution of the United States or the State of Mississippi. No exemptions as now provided by any other section, except the classified exemption sections of this chapter set forth herein, shall be valid as against the tax herein levied. Any subsequent exemption from the tax levied hereunder, except as indicated above, shall be provided by amendments to this section.

No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21 .

The tax levied by this chapter shall not apply to the following:

(a) Sales of tangible personal property and services to hospitals or infirmaries owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual, and which are subject to and governed by Sections 41-7-123 through 41-7-127 .

Only sales of tangible personal property or services which are ordinary and necessary to the operation of such hospitals and infirmaries are exempted from tax.

(b) Sales of daily or weekly newspapers, and periodicals or publications of scientific, literary or educational organizations exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code of 1954 , as it exists as of March 31, 1975, and subscription sales of all magazines.

(c) Sales of coffins, caskets and other materials used in the preparation of human bodies for burial.

(d) Sales of tangible personal property for immediate export to a foreign country.

(e) Sales of tangible personal property to an orphanage, old men's or ladies' home, supported wholly or in part by a religious denomination, fraternal nonprofit organization or other nonprofit organization.

(f) Sales of tangible personal property, labor or services taxable under Sections 27-65-17 , 27-65-19 and 27-65-23 , to a YMCA, YWCA, a Boys' or Girls' Club owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual.

(g) Sales to elementary and secondary grade schools, junior and senior colleges owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual, and which are exempt from state income taxation, provided that this exemption does not apply to sales of property or services which are not to be used in the ordinary operation of the school, or which are to be resold to the students or the public.

(h) The gross proceeds of retail sales and the use or consumption in this state of drugs and medicines:

(i) Prescribed for the treatment of a human being by a person authorized to prescribe the medicines, and dispensed or prescription filled by a registered pharmacist in accordance with law; or

(ii) Furnished by a licensed physician, surgeon, dentist or podiatrist to his own patient for treatment of the patient; or

(iii) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, surgeon, dentist or podiatrist; or

(iv) Sold to a licensed physician, surgeon, podiatrist, dentist or hospital for the treatment of a human being; or

(v) Sold to this state or any political subdivision or municipal corporation thereof, for use in the treatment of a human being or furnished for the treatment of a human being by a medical facility or clinic maintained by this state or any political subdivision or municipal corporation thereof.

“ Medicines ,” as used in this paragraph (h), shall mean and include any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease and which is commonly recognized as a substance or preparation intended for such use; provided that “medicines” do not include any auditory, prosthetic, ophthalmic or ocular device or appliance, any dentures or parts thereof or any artificial limbs or their replacement parts, articles which are in the nature of splints, bandages, pads, compresses, supports, dressings, instruments, apparatus, contrivances, appliances, devices or other mechanical, electronic, optical or physical equipment or article or the component parts and accessories thereof, or any alcoholic beverage or any other drug or medicine not commonly referred to as a prescription drug.

Notwithstanding the preceding sentence of this paragraph (h), “ medicines ” as used in this paragraph (h), shall mean and include sutures, whether or not permanently implanted, bone screws, bone pins, pacemakers and other articles permanently implanted in the human body to assist the functioning of any natural organ, artery, vein or limb and which remain or dissolve in the body.

The exemption provided in this paragraph (h) shall not apply to medical cannabis sold in accordance with the provisions of the Mississippi Medical Cannabis Act and in compliance with rules and regulations adopted thereunder.

“ Hospital ,” as used in this paragraph (h), shall have the meaning ascribed to it in Section 41-9-3, Mississippi Code of 1972 .

Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on prescription within the meaning of this paragraph (h).

(i) Retail sales of automobiles, trucks and truck-tractors if exported from this state within forty-eight (48) hours and registered and first used in another state.

(j) Sales of tangible personal property or services to the Salvation Army and the Muscular Dystrophy Association, Inc.

(k) From July 1, 1985, through December 31, 1992, retail sales of “alcohol-blended fuel” as such term is defined in Section 75-55-5 . The gasoline-alcohol blend or the straight alcohol eligible for this exemption shall not contain alcohol distilled outside the State of Mississippi.

(l) Sales of tangible personal property or services to the Institute for Technology Development.

(m) The gross proceeds of retail sales of food and drink for human consumption made through vending machines serviced by full-line vendors from and not connected with other taxable businesses.

(n) The gross proceeds of sales of motor fuel.

(o) Retail sales of food for human consumption purchased with food stamps issued by the United States Department of Agriculture, or other federal agency, from and after October 1, 1987, or from and after the expiration of any waiver granted pursuant to federal law, the effect of which waiver is to permit the collection by the state of tax on such retail sales of food for human consumption purchased with food stamps.

(p) Sales of cookies for human consumption by the Girl Scouts of America no part of the net earnings from which sales inures to the benefit of any private group or individual.

(q) Gifts or sales of tangible personal property or services to public or private nonprofit museums of art.

(r) Sales of tangible personal property or services to alumni associations of state-supported colleges or universities.

(s) Sales of tangible personal property or services to National Association of Junior Auxiliaries, Inc., and chapters of the National Association of Junior Auxiliaries, Inc.

(t) Sales of tangible personal property or services to domestic violence shelters which qualify for state funding under Sections 93-21-101 through 93-21-113 .

(u) Sales of tangible personal property or services to the National Multiple Sclerosis Society, Mississippi Chapter.

(v) Retail sales of food for human consumption purchased with food instruments issued the Mississippi Band of Choctaw Indians under the Women, Infants and Children Program (WIC) funded by the United States Department of Agriculture.

(w) Sales of tangible personal property or services to a private company, as defined in Section 57-61-5 , which is making such purchases with proceeds of bonds issued under Section 57-61-1 et seq. , the Mississippi Business Investment Act.

(x) The gross collections from the operation of self-service, coin-operated car washing equipment and sales of the service of washing motor vehicles with portable high-pressure washing equipment on the premises of the customer.

(y) Sales of tangible personal property or services to the Mississippi Technology Alliance.

(z) Sales of tangible personal property to nonprofit organizations that provide foster care, adoption services and temporary housing for unwed mothers and their children if the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code .

(aa) Sales of tangible personal property to nonprofit organizations that provide residential rehabilitation for persons with alcohol and drug dependencies if the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code .

(ab)(i) Retail sales of an article of clothing or footwear designed to be worn on or about the human body and retail sales of school supplies if the sales price of the article of clothing or footwear or school supply is less than One Hundred Dollars ($100.00) and the sale takes place during a period beginning at 12:01 a.m. on the second Friday in July and ending at 12:00 midnight the following Sunday. This paragraph (ab) shall not apply to:

1. Accessories including jewelry, handbags, luggage, umbrellas, wallets, watches, briefcases, garment bags and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing;

2. The rental of clothing or footwear; and

3. Skis, swim fins, roller blades, skates and similar items worn on the foot.

(ii) For purposes of this paragraph (ab), “ school supplies ” means items that are commonly used by a student in a course of study. The following is an all-inclusive list:

1. Backpacks;

2. Binder pockets;

3. Binders;

4. Blackboard chalk;

5. Book bags;

6. Calculators;

7. Cellophane tape;

8. Clays and glazes;

9. Compasses;

10. Composition books;

11. Crayons;

12. Dictionaries and thesauruses;

13. Dividers;

14. Erasers;

15. Folders: expandable, pocket, plastic and manila;

16. Glue, paste and paste sticks;

17. Highlighters;

18. Index card boxes;

19. Index cards;

20. Legal pads;

21. Lunch boxes;

22. Markers;

23. Notebooks;

24. Paintbrushes for artwork;

25. Paints: acrylic, tempera and oil;

26. Paper: loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board and construction paper;

27. Pencil boxes and other school supply boxes;

28. Pencil sharpeners;

29. Pencils;

30. Pens;

31. Protractors;

32. Reference books;

33. Reference maps and globes;

34. Rulers;

35. Scissors;

36. Sheet music;

37. Sketch and drawing pads;

38. Textbooks;

39. Watercolors;

40. Workbooks; and

41. Writing tablets.

(iii) From and after January 1, 2010, the governing authorities of a municipality, for retail sales occurring within the corporate limits of the municipality, may suspend the application of the exemption provided for in this paragraph (ab) by adoption of a resolution to that effect stating the date upon which the suspension shall take effect. A certified copy of the resolution shall be furnished to the Department of Revenue at least ninety (90) days prior to the date upon which the municipality desires such suspension to take effect.

(ac) The gross proceeds of sales of tangible personal property made for the sole purpose of raising funds for a school or an organization affiliated with a school.

As used in this paragraph (ac), “ school ” means any public or private school that teaches courses of instruction to students in any grade from kindergarten through Grade 12.

(ad) Sales of durable medical equipment and home medical supplies when ordered or prescribed by a licensed physician for medical purposes of a patient. As used in this paragraph (ad), “ durable medical equipment ” and “ home medical supplies ” mean equipment, including repair and replacement parts for the equipment or supplies listed under Title XVIII of the Social Security Act or under the state plan for medical assistance under Title XIX of the Social Security Act, prosthetics, orthotics, hearing aids, hearing devices, prescription eyeglasses, oxygen and oxygen equipment. Payment does not have to be made, in whole or in part, by any particular person to be eligible for this exemption. Purchases of home medical equipment and supplies by a provider of home health services or a provider of hospice services are eligible for this exemption if the purchases otherwise meet the requirements of this paragraph.

(ae) Sales of tangible personal property or services to Mississippi Blood Services.

(af)(i) Subject to the provisions of this paragraph (af), retail sales of firearms, ammunition and hunting supplies if sold during the annual Mississippi Second Amendment Weekend holiday beginning at 12:01 a.m. on the last Friday in August and ending at 12:00 midnight the following Sunday. For the purposes of this paragraph (af), “ hunting supplies ” means tangible personal property used for hunting, including, and limited to, archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts and slings. Hunting supplies does not include animals used for hunting.

(ii) This paragraph (af) shall apply only if one or more of the following occur:

1. Title to and/or possession of an eligible item is transferred from a seller to a purchaser; and/or

2. A purchaser orders and pays for an eligible item and the seller accepts the order for immediate shipment, even if delivery is made after the time period provided in subparagraph (i) of this paragraph (af), provided that the purchaser has not requested or caused the delay in shipment.

(ag) Sales of nonperishable food items to charitable organizations that are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and operate a food bank or food pantry or food lines.

(ah) Sales of tangible personal property or services to the United Way of the Pine Belt Region, Inc.

(ai) Sales of tangible personal property or services to the Mississippi Children's Museum or any subsidiary or affiliate thereof operating a satellite or branch museum within this state.

(aj) Sales of tangible personal property or services to the Jackson Zoological Park.

(ak) Sales of tangible personal property or services to the Hattiesburg Zoo.

(al) Gross proceeds from sales of food, merchandise or other concessions at an event held solely for religious or charitable purposes at livestock facilities, agriculture facilities or other facilities constructed, renovated or expanded with funds for the grant program authorized under Section 18, Chapter 530, Laws of 1995.

(am) Sales of tangible personal property and services to the Diabetes Foundation of Mississippi and the Mississippi Chapter of the Juvenile Diabetes Research Foundation.

(an) Sales of potting soil, mulch, or other soil amendments used in growing ornamental plants which bear no fruit of commercial value when sold to commercial plant nurseries that operate exclusively at wholesale and where no retail sales can be made.

(ao) Sales of tangible personal property or services to the University of Mississippi Medical Center Research Development Foundation.

(ap) Sales of tangible personal property or services to Keep Mississippi Beautiful, Inc., and all affiliates of Keep Mississippi Beautiful, Inc.

(aq) Sales of tangible personal property or services to the Friends of Children's Hospital.

(ar) Sales of tangible personal property or services to the Pinecrest Weekend Snackpacks for Kids located in Corinth, Mississippi.

(as) Sales of hearing aids when ordered or prescribed by a licensed physician, audiologist or hearing aid specialist for the medical purposes of a patient.

(at) Sales exempt under the Facilitating Business Rapid Response to State Declared Disasters Act of 2015 ( Sections 27-113-1 through 27-113-9 ).

(au) Sales of tangible personal property or services to the Junior League of Jackson.

(av) Sales of tangible personal property or services to the Mississippi's Toughest Kids Foundation for use in the construction, furnishing and equipping of buildings and related facilities and infrastructure at Camp Kamassa in Copiah County, Mississippi. This paragraph (av) shall stand repealed on July 1, 2025.

(aw) Sales of tangible personal property or services to MS Gulf Coast Buddy Sports, Inc.

(ax) Sales of tangible personal property or services to Biloxi Lions, Inc.

(ay) Sales of tangible personal property or services to Lions Sight Foundation of Mississippi, Inc.

(az) Sales of tangible personal property and services to the Goldring/Woldenberg Institute of Southern Jewish Life (ISJL).

(ba) Sales of coins, currency, and bullion. For the purposes of this paragraph (ba), the following words and phrases shall have the meanings ascribed in this paragraph (ba) unless the context clearly indicates otherwise:

(i) “ Bullion ” means a bar, ingot, or coin:

1. Manufactured, in whole or in part, of gold, silver, platinum, or palladium;

2. That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and

3. Sold based on the intrinsic value of the bar, ingot, or coin as a precious metal or collectible item rather than its form or representative value as a medium of exchange.

(ii) “ Coin or currency ” means a coin or currency:

1. Manufactured, in whole or in part, of gold, silver, other metal, or paper;

2. That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and

3. Sold based on the intrinsic value of the coin or currency as a precious metal or collectible item rather than its form or representative value as a medium of exchange. “Coin or currency” does not include a coin or currency that has been incorporated into jewelry.
Miss. Code Ann. § 27-104-109 — MS Code / Title 27 / Chapter 35 / Section 104-109
Miss. Code Ann. § 27-104-109
Status: in_force

(1) In addition to any other duties of the Department of Finance and Administration (DFA), by January 1, 2009, the DFA shall create a report of Mississippi-based companies that manufacture products using recycled materials. In addition to the name, location and phone number of the company, the report shall include:

(a) The name of products that are produced using recycled materials; and

(b) The percent of the product that is made from recycled materials; and

(c) The recommended use of such products by state agencies.

(2) The DFA shall negotiate a price for the purchase of the products by state agencies and political subdivisions of the state and create rules and regulations to encourage state agencies and political subdivisions of the state to purchase the products at the negotiated prices.
Miss. Code Ann. § 27-19-56.367 — MS Code / Title 27 / Chapter 8 / Section 19-56.367
Miss. Code Ann. § 27-19-56.367
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 National Law Enforcement Officers Memorial Fund. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the National Law Enforcement Officers Memorial Fund, 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, 2014, 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) Eight Dollars ($8.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the National Law Enforcement Officers Memorial Fund.

(b) Eight Dollars ($8.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Law Enforcement Officers and Fire Fighters Death Benefits Trust Fund created in Section 45-2-1 .

(c) Eight Dollars ($8.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Police Benevolent Foundation, Inc.

(d) 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 .

(e) 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.

(f) 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. § 27-73-3 — MS Code / Title 27 / Chapter 21 / Section 73-3
Miss. Code Ann. § 27-73-3
Status: in_force

(1) In any suit, application or proceedings by any taxpayer for any recovery or refund of privilege, franchise, or other excise tax, which has been paid to any tax collecting officer or commission of the state, any county, or municipality, by any person, firm or corporation or which may have been paid into the state treasury, the person seeking such recovery or refund of such taxes must allege and prove that he alone bore the burden of the tax involved and did not directly or indirectly collect the tax from any other person.

(2) It is the declared purpose of this section to make certain that any such taxes recovered by or refunded to any taxpayer will be recovered by or go only to, as the case may be, the person who has borne the burden of any illegal tax, or any erroneous or mistaken payment or any overpayment of any such privilege, franchise, or other excise tax for which such person, firm or corporation was not liable and, therefore, that the person seeking such a recovery or refund thereof is entitled in justice and good conscience to the relief requested and is, therefore, the real party in interest.

(3) The term “taxpayer”, as used herein, shall include the person, firm or corporation who bore the burden of the said tax and also any person, firm or corporation who transmitted or in whose behalf was transmitted the funds representing the amount of the tax though not bearing the burden of the tax.
Miss. Code Ann. § 27-19-56.117 — MS Code / Title 27 / Chapter 15 / Section 19-56.117
Miss. Code Ann. § 27-19-56.117
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 the Police Athletic League of Gulfport, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Police Athletic League of Gulfport, 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, 2005, 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 Police Athletic League of Gulfport, 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. § 27-19-56.96 — MS Code / Title 27 / Chapter 17 / Section 19-56.96
Miss. Code Ann. § 27-19-56.96
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 member of Professional Hair Designers Incorporated. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Professional Hair Designers Incorporated, 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, 2004, 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 Professional Hair Designers Incorporated.

(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. § 27-5-101.nr2 — MS Code / Title 27 / Chapter 3 / Section 5-101.nr2
Miss. Code Ann. § 27-5-101.nr2
Status: in_force

Unless otherwise provided in this section, on or before the fifteenth day of each month, all gasoline, diesel fuel or kerosene taxes which are levied under the laws of this state and collected during the previous month shall be paid and apportioned by the State Tax Commission as follows:

(a)(i) Except as otherwise provided in Section 31-17-127 , from the gross amount of gasoline, diesel fuel or kerosene taxes produced by the state, there shall be deducted an amount equal to one-sixth ( 1 / 6 ) of principal and interest certified by the State Treasurer to the State Tax Commission to be due on the next semiannual bond and interest payment date, as required under the provisions of Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue on a parity with the bonds issued under authority of said Chapter 130. The State Treasurer shall certify to the State Tax Commission on or before the fifteenth day of each month the amount to be paid to the “Highway Bonds Sinking Fund” as provided by said Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue, on a parity with the bonds issued under authority of said Chapter 130; and the State Tax Commission shall, on or before the twenty-fifth day of each month, pay into the State Treasury for credit to the “Highway Bonds Sinking Fund” the amount so certified to him by the State Treasurer due to be paid into such fund each month. The payments to the “Highway Bonds Sinking Fund” shall be made out of gross gasoline, diesel fuel or kerosene tax collections before deductions of any nature are considered; however, such payments shall be deducted from the allocation to the Transportation Department under paragraph (c) of this section.

(ii) From collections derived from the portion of the gasoline excise tax that exceeds Seven Cents (7¢) per gallon, from the portion of the tax on aviation gas under Section 27-55-11 that exceeds Six and Four-tenths Cents (6.4¢) per gallon, from the portion of the special fuel tax levied under Sections 27-55-519 and 27-55-521 , at Eighteen Cents (18¢) per gallon that exceeds Ten Cents (10¢) per gallon, from the portion of the taxes levied under Section 27-55-519 , at Five and Three-fourths Cents (5.75¢) per gallon that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5 there shall be deducted:

1. An amount as provided in Section 27-65-75(4) to the credit of a special fund designated as the “Office of State Aid Road Construction.”

2. An amount equal to the tax collections derived from Two Cents (2¢) per gallon of the gasoline excise tax for distribution to the State Highway Fund to be used exclusively for the construction, reconstruction and maintenance of highways of the State of Mississippi or the payment of interest and principal on bonds when specifically authorized by the Legislature for that purpose.

3. The balance shall be deposited in the State Treasury to the credit of the State Highway Fund.

(b) Subject to the provisions that said basis of distribution shall in no wise affect adversely the amount specifically pledged in paragraph (a) of this section to be paid into the “Highway Bonds Sinking Fund,” the following shall be deducted from the amount produced by the state tax on gasoline, diesel fuel or kerosene tax collections, excluding collections derived from the portion of the gasoline excise tax that exceeds Seven Cents (7¢) per gallon, from the portion of the tax on aviation gas under Section 27-55-11 that exceeds Six and Four-tenths Cents (6.4¢) per gallon, from the portion of the special fuel tax levied under Sections 27-55-519 and 27-55-521 , at Eighteen Cents (18¢) per gallon, that exceeds Ten Cents (10¢) per gallon, from the portion of the taxes levied under Section 27-55-519 , at Five and Three-fourths Cents (5.75¢) that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5 :

(i) Twenty percent (20%) of such amount which shall be earmarked and set aside for the construction, reconstruction and maintenance of the highways and roads of the state, provided that if such twenty percent (20%) should reduce any county to a lesser amount than that received in the fiscal year ending June 30, 1966, then such twenty percent (20%) shall be reduced to a percentage to provide that no county shall receive less than its portion for the fiscal year ending June 30, 1966;

(ii) The amount allowed as refund on gasoline or as tax credit on diesel fuel or kerosene used for agricultural, maritime, industrial, domestic and nonhighway purposes;

(iii) Five percent (5%) of such amount shall be paid to the State Highway Fund;

(iv) The amount or portion thereof authorized by legislative appropriation to the Fisheries and Wildlife Fund created under Section 59-21-25 ;

(v) The amount for deposit into the special aviation fund under paragraph (d) of this section; and

(vi) The remainder shall be divided on a basis of nine-fourteenths ( 9 / 14 ) and five-fourteenths ( 5 / 14 ) (being the same basis as Four and One-half Cents (4- 1 / 2 ¢) and Two and One-half Cents (2- 1 / 2 ¢) is to Seven Cents (7¢) on gasoline, and six and forty-three one-hundredths (6.43) and three and fifty-seven one-hundredths (3.57) is to Ten Cents (10¢) on diesel fuel or kerosene). The amount produced by the nine-fourteenths ( 9 / 14 ) division shall be allocated to the Transportation Department and paid into the State Treasury as provided in this section and in Section 27-5-103 and the five-fourteenths ( 5 / 14 ) division shall be returned to the counties of the state on the following basis:

1. In each fiscal year, each county shall be paid each month the same percentage of the monthly total to be distributed as was paid to that county during the same month in the fiscal year which ended April 9, 1960, until the county receives One Hundred Ninety Thousand Dollars ($190,000.00) in such fiscal year, at which time funds shall be distributed under the provisions of paragraph (b)(vi)4 of this section.

2. If after payments in 1 above, any county has not received a total of One Hundred Ninety Thousand Dollars ($190,000.00) at the end of the fiscal year ending June 30, 1961, and each fiscal year thereafter, then any available funds not distributed under 1 above shall be used to bring such county or counties up to One Hundred Ninety Thousand Dollars ($190,000.00) or such funds shall be divided equally among such counties not reaching One Hundred Ninety Thousand Dollars ($190,000.00) if there is not sufficient money to bring all the counties to said One Hundred Ninety Thousand Dollars ($190,000.00).

3. When a county has been paid an amount equal to the total which was paid to the same county during the fiscal year ended April 9, 1960, such county shall receive no further payments during the then current fiscal year until the last month of such current fiscal year, at which time distribution will be made under 2 above, except as set out in 4 below.

4. During the last month of the current fiscal year, should it be determined that there are funds available in excess of the amount distributed for the year under 1 and 2 above, then such excess funds shall be distributed among the various counties as follows:

One-third ( 1 / 3 ) of such excess to be divided equally among the counties;

One-third ( 1 / 3 ) of such excess to be paid to the counties in the proportion which the population of each county bears to the total population of the state according to the last federal census;

One-third ( 1 / 3 ) of such excess to be paid to the counties in the proportion which the number of square miles of each county bears to the total square miles in the state.

5. It is the declared purpose and intent of the Legislature that no county shall be paid less than was paid during the year ended April 9, 1960, unless the amount to be distributed to all counties in any year is less than the amount distributed to all counties during the year ended April 9, 1960.

The Municipal Aid Fund as established by Section 27-5-103 shall not participate in any portion of any funds allocated to any county hereunder over and above One Hundred Ninety Thousand Dollars ($190,000.00).

In any county having road or bridge bonds outstanding which exceed, in the aggregate, twelve percent (12%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than sixty percent (60%) of such county's share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest on such road or bridge bonds as they mature.

In any county having such road or bridge bonds outstanding which exceed, in the aggregate, eight percent (8%) of the assessed valuation of the taxable property of the county, but which do not exceed, in the aggregate, twelve percent (12%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than thirty-five percent (35%) of such county's share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest of such road or bridge bonds as they mature.

In any county having such road or bridge bonds outstanding which exceed, in the aggregate, five percent (5%) of the assessed valuation of the taxable property of the county, but which do not exceed, in the aggregate, eight percent (8%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than twenty percent (20%) of such county's share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest of such road and bridge bonds as they mature.

In any county having such road or bridge bonds outstanding which do not exceed, in the aggregate, five percent (5%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than ten percent (10%) of such county's share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest on such road or bridge bonds as they mature.

The portion of any such county's share of the gasoline, diesel fuel or kerosene taxes thus set aside for the payment of the principal and interest of road or bridge bonds, as provided for in this section, shall be used in paying the currently maturing installments of the principal and interest of such road or bridge bonds, if there be any such road or bridge bonds outstanding.

The remaining portion of such county's share of the gasoline, diesel fuel or kerosene taxes, after setting aside the portion above provided for the payment of the principal and interest of bonds, shall be used in the construction and maintenance of any public highways, bridges or culverts of the county, in the discretion of the board of supervisors.

In any county having no road or bridge bonds outstanding, all such county's share of the gasoline, diesel fuel or kerosene taxes shall be used in the construction, reconstruction and maintenance of the public highways, bridges or culverts of the county, as the board of supervisors may determine.

In every county in which there are county road bonds or seawall or road protection bonds outstanding which were issued for the purpose of building bridges or constructing public roads or seawalls, such funds shall be used in the manner provided by law.

(c) From the amount produced by the nine-fourteenths ( 9 / 14 ) division allocated to the Transportation Department, there shall be deducted:

(i) The amount paid to the State Treasurer for the “Highway Bonds Sinking Fund” under paragraph (a) of this section;

(ii) Any amounts due counties in accordance with Section 65-33-45 which have outstanding bonds issued for seawall or road protection purposes, issued under provisions of Chapter 319, Laws of 1924, and amendments thereto; and

(iii) Except as otherwise provided in Section 31-17-127 , the remainder shall be paid by the State Tax Commission to the State Treasurer on the fifteenth day of each month next succeeding the month in which the gasoline, diesel fuel or kerosene taxes were collected to the credit of the State Highway Fund.

The funds allocated for the construction, reconstruction and improvement of state highways, bridges and culverts, or so much thereof as may be necessary, shall first be used in conjunction with funds supplied by the federal government for such purposes and allocated to the Transportation Department to be expended on the state highway system. It is specifically provided hereby that the necessary portion of such funds hereinabove allocated to the Transportation Department may be used for the prompt payment of principal and interest on highway bonds heretofore issued, including such bonds issued or to be issued under the provisions of Chapter 312, Laws of 1956, and amendments thereto.

Nothing contained in this section shall be construed to reduce the amount of such gasoline, diesel fuel or kerosene excise taxes levied by the state, allotted under the provisions of Title 65, Chapter 33, Mississippi Code of 1972 , to counties in which there are outstanding bonds issued for seawall or road protection purposes issued under the provisions of Chapter 319, Laws of 1924, and amendments thereto; the amount of said gasoline, diesel fuel or kerosene excise taxes designated in this section for the payment of bonds and interest authorized and issued or to be issued under the provisions of Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue, shall, in such counties, be considered as being paid “ into the State Treasury to the credit of the State Highway Fund ” within the meaning of Section 65-33-45 in computing the amount to be paid to such counties under the provisions of said section, and this section shall be administered in connection with Title 65, Chapter 33, Mississippi Code of 1972, and Sections 65-33-45 , 65-33-47 and 65-33-49 dealing with seawalls, as if made a part of this section.

(d) The proceeds of the Five and One-fourth Cents (5.25¢) of the tax per gallon on oils used as a propellant for jet aircraft engines, and Six and Four-tenths Cents (6.4¢) of the tax per gallon on aviation gasoline and the tax of One Cent (1¢) per gallon for each gallon of gasoline for which a refund has been made pursuant to Section 27-55-23 because such gasoline was used for aviation purposes, shall be paid to the State Treasury into a special fund to be used exclusively, pursuant to legislative appropriation, for the support and development of aeronautics as defined in Section 61-1-3 .

(e) State highway funds in an amount equal to the difference between Forty-two Million Dollars ($42,000,000.00) and the annual debt service payable on the state's highway revenue refunding bonds, Series 1985, shall be expended for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97 .

(f) “ Gasoline, diesel fuel or kerosene taxes ” as used in this section shall be deemed to mean and include state gasoline, diesel fuel or kerosene taxes levied and imposed on distributors of gasoline, diesel fuel or kerosene, and all state excise taxes derived from any fuel used to propel vehicles upon the highways of this state, when levied by any statute.
Miss. Code Ann. § 27-104-301 — MS Code / Title 27 / Chapter 33 / 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. § 27-15-223 — MS Code / Title 27 / Chapter 1 / Section 15-223
Miss. Code Ann. § 27-15-223
Status: in_force

It shall be the duty of the officer collecting the taxes to prepare and have printed the proper privilege tax license blanks necessary to carry into effect the laws relating to privilege taxes and there shall be printed on each license at the bottom thereof, the words: “This license shall not make lawful any act or thing declared to be unlawful by the State of Mississippi.” Except as provided in Title 83, Mississippi Code of 1972 , for licenses issued by the Commissioner of Insurance, all such privilege tax license blanks shall be printed in the form prescribed by the officer collecting the tax and shall be imprinted with the fiscal year for which the blanks are to be issued, and shall be numbered consecutively beginning with number one (1) of each fiscal year; and shall be made in duplicate, the original and duplicate to bear the same serial number and be alike in all respects, except that they be marked “original,” “duplicate,” and be of different colors.
Miss. Code Ann. § 27-59-319 — MS Code / Title 27 / Chapter 49 / Section 59-319
Miss. Code Ann. § 27-59-319
Status: in_force

In the event that any taxes or penalties imposed by this article have been erroneously or illegally collected from a permittee or any other person, the commission may allow such permittee or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment or the amount thereof may be refunded in the same manner as provided in Section 27-55-19, Mississippi Code of 1972 .

No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Such claim shall be in such form as the commission shall prescribe, and shall be filed with the commission within three (3) years from the date of payment of the taxes erroneously or illegally collected. Nothing in this article shall be construed to prohibit a refund or credit for taxes paid, provided there has not been a willful disregard of the provisions of this article, and further provided that the claim therefor is filed within three (3) years.
Miss. Code Ann. § 27-73-13 — MS Code / Title 27 / Chapter 43 / Section 73-13
Miss. Code Ann. § 27-73-13
Status: in_force

(1) The consent of the State of Mississippi, however expressed, for maintaining any suit to recover from the state or any county thereof, or any supervisors' district, or any road district, school district, or other district thereof, a refund of ad valorem taxes heretofore paid upon royalties, overriding royalties, working interests, leases, or any other interests in oil, gas, or other minerals however described or created, either owned separate and apart from the surface rights or otherwise, is hereby withdrawn and the state hereby declares that it refuses to consent to any suit in any county or state, or any federal court therein maintaining the suit for the purpose of securing a refund of any ad valorem taxes on any such mineral interests, heretofore paid into the state treasury, or any county treasury, or any other officer or depository authorized to receive such funds. In any case, where suit has already been instituted to recover such taxes, so paid into any public treasury or depository, unless paid under protest, or duress, it shall be and is hereby abated, dismissed, and further proceedings forbidden.

(2) Any order hereafter entered by any person, board, or officer whether state, county, district or other body, which has allowed, issued, or approved a refund of such taxes is hereby abated, made void and payment prohibited as to such ad valorem tax on such interests of any kind whatsoever in oil, gas, or other minerals having or purporting to have the authority to allow, approve, or refund any taxes so paid to any officer or depository, such order or evidence of debt purported to authorize, approve, allow any such refund is withdrawn and rendered wholly null and void so far as any such refund is authorized or purported to be authorized thereby, unless the taxes for which refund is sought, were paid under protest or duress.

(3) This section shall operate to prohibit any such refunding of such ad valorem taxes mentioned in the preceding paragraphs from and after April 9, 1948, so that no further proceedings may be taken in any of the provisions mentioned heretofore for such purpose, and no appeal shall be authorized or allowed from the order of abatement or dismissal and such orders allowing appeals from the dismissal or abatement of said suits are rendered null and void in the court to which such appeals are prosecuted. They shall be dismissed by such court, with costs.
Miss. Code Ann. § 27-43-5 — MS Code / Title 27 / Chapter 38 / Section 43-5
Miss. Code Ann. § 27-43-5
Status: in_force

It shall be the duty of the clerk of the chancery court to examine the record of deeds, mortgages and deeds of trust in his office to ascertain the names and addresses of all mortgagees, beneficiaries and holders of vendors liens of all lands sold for taxes; and he shall, within the time fixed by law for notifying owners, send by certified mail with return receipt requested to all such lienors so shown of record the following notice, to-wit:

“State of Mississippi,

To ____________________,

County of ____________________

“You will take notice that __________ (here describe lands) assessed to, or supposed to be owned by __________ was on the ____ day of _______, 20___, sold to __________ for the taxes of _______ (giving year) upon which you have a lien by virtue of the instrument recorded in this office in _____ Book ____, page __________, dated ____, and that the title to said land will become absolute in said purchaser unless redemption from said sale be made on or before the _______ day of May of 20___.

“This ___ day of __________, 20___.

“____________________ “Chancery Clerk of __________ County, Miss.”
Miss. Code Ann. § 27-31-37 — MS Code / Title 27 / Chapter 29 / Section 31-37
Miss. Code Ann. § 27-31-37
Status: in_force

(1) Except as otherwise provided in Section 27-31-38 , whenever during any calendar year existing railroad property subject to assessment by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972 , is acquired by a new owner that is not an affiliate of the previous owner, such newly acquired railroad property shall be assessed for ad valorem taxation by the state or by any county, municipality, school district or other taxing district for a period of ten (10) tax years following the calendar year of such acquisition by the new owner, as follows:

(a) During the first tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972 , that exceeds the assessed value of such newly acquired railroad property to the former owner for the last tax year that the former owner owned such property (hereinafter referred to as the “base year”), shall be totally exempt from ad valorem taxation.

(b) During the second tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972 , that exceeds one hundred ten percent (110%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.

(c) During the third tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972 , that exceeds one hundred twenty percent (120%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.

(d) During the fourth tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972 , that exceeds one hundred thirty percent (130%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.

(e) During the fifth tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972 , that exceeds one hundred forty percent (140%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.

(f) During the sixth tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972 , that exceeds one hundred fifty percent (150%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.

(g) During the seventh tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972 , that exceeds one hundred sixty percent (160%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.

(h) During the eighth tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972 , that exceeds one hundred seventy percent (170%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.

(i) During the ninth tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972 , that exceeds one hundred eighty percent (180%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.

(j) During the tenth tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972 , that exceeds one hundred ninety percent (190%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.

(2) The owner of any newly acquired railroad property shall claim the exemption provided by this section by notifying the State Tax Commission in writing within ninety (90) days after April 26, 1988, or within twelve (12) months from the date of acquisition of such newly acquired railroad property, whichever is later.

(3) For the purposes of this section, the phrase “ first tax year of new ownership ” shall be deemed to mean the 1988 tax year if the actual first tax year of new ownership occurred prior to the 1988 tax year, and in such cases the partial exemption from ad valorem taxes provided for in subsection (1) of this section shall commence with the 1988 tax year. No new owner shall be entitled to the exemption for any tax year with respect to which an assessment has been made final without protest.

(4) For each tax year with respect to which a new owner is entitled to a partial exemption from the assessed value of newly acquired railroad property, the State Tax Commission shall exclude the exempt portion of such assessment in making the assessment rolls and in the apportionment of assessed value pursuant to Section 27-35-309, Mississippi Code of 1972 .

(5) The partial exemption from the assessed value of newly acquired railroad property authorized by this section shall not apply to railroad property sold on or after January 1, 2001.
Miss. Code Ann. § 27-19-56.102 — MS Code / Title 27 / Chapter 7 / Section 19-56.102
Miss. Code Ann. § 27-19-56.102
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 the National Wild Turkey Federation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the President of the Mississippi Chapter of the National Wild Turkey Federation, 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, 2004, 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 Chapter of the National Wild Turkey Federation.

(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. § 27-107-53 — MS Code / Title 27 / Chapter 38 / Section 107-53
Miss. Code Ann. § 27-107-53
Status: repealed

The Commission of Budget and Accounting is hereby made the sole administrator of the appropriation enacted during the regular session of 1971 to implement the provisions of Sections 27-107-51 through 27-107-61 . It is authorized to utilize any of its general powers provided by Sections 27-103-1 through 27-103-75 [repealed], Mississippi Code of 1972, in making findings of fact and determinations as to the extent and degree of the damages, destruction or loss to the public properties and the dollar value thereof described in the preceding section. It shall take into consideration the appropriate economic factors, present and potential losses in city, county and state taxes, and revenues of all types, existing and subsequent federal laws, funds and programs, and other relevant facts and fiscal data in determining the amount of state grants and loans and reasonable conditions of the grants and loans made to the governing authorities of eligible counties and municipalities and the boards of trustees of public schools and junior colleges which have suffered publicly owned property loss and economic losses as a direct result of tornado damages on February 21, 1971.
Miss. Code Ann. § 27-104-13 — MS Code / Title 27 / Chapter 51 / Section 104-13
Miss. Code Ann. § 27-104-13
Status: in_force

(1) The State Fiscal Officer may disapprove or reduce and revise the estimates of general funds and state-source special funds for any general fund or special fund agency and for the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction, in an amount not to exceed five percent (5%), if at any time he finds that funds will not be available within the period for which the budget is drawn, or if at any time he finds that the requested expenditures, or any part thereof, are not authorized by law, and that action shall be reported to the Legislative Budget Office.

The State Fiscal Officer may, upon his determination of need based upon a finding that funds will not be available within the period for which the budget is drawn, transfer funds as provided in Section 27-103-203 , from the Working Cash-Stabilization Reserve Fund to the General Fund to supplement the general fund revenue.

If the estimates of general funds and state-source special funds of all general fund and special fund agencies and of the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction have been reduced by five percent (5%), additional reductions may be made, but shall consist of a uniform percentage reduction of general funds and state-source special funds to all general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction.

Any state-source special funds reduced under the provisions of this subsection (1) shall be transferred to the State General Fund upon requisitions for warrants signed by the respective agency head, and the transfer shall be made within a reasonable period to be determined by the State Fiscal Officer.

The provisions of this subsection (1) authorizing the State Fiscal Officer to disapprove or reduce and revise the estimates of general funds and state-source special funds for the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction shall be suspended during the period from June 30, 2009, through June 30, 2010.

(2) The Department of Revenue and University Research Center, utilizing all available revenue forecast data, shall annually develop a general fund revenue estimate to be adopted by the Joint Legislative Budget Committee as of the date of sine die adjournment. If, at the end of October, or at the end of any month thereafter of any fiscal year, the revenues received for the fiscal year fall below ninety-eight percent (98%) of the general fund revenue estimate adopted by the Joint Legislative Budget Committee at the date of sine die adjournment, the State Fiscal Officer shall reduce allocations of general funds and state-source special funds to general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction, in an amount necessary to keep expenditures within the sum of actual general fund receipts, including any transfers to the General Fund from the Working Cash-Stabilization Reserve Fund for the fiscal year.

The State Fiscal Officer may, upon his determination of need based on the revenue shortfall, transfer funds as provided in Section 27-103-203 from the Working Cash-Stabilization Reserve Fund to the General Fund to supplement the general fund revenue. State-source special funds in an amount equal to any reduction made under the provisions of this subsection (2) shall be transferred to the State General Fund upon requisitions for warrants signed by the respective agency head, and the transfer shall be made within a reasonable period to be determined by the State Fiscal Officer.

No agency's allocation shall be reduced in an amount to exceed five percent (5%); however, if the allocations of general funds and state-source special funds to all general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction have been reduced by five percent (5%), any additional reductions required to be made under this subsection (2) shall consist of a uniform percentage reduction of general funds and state-source special funds to all general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction. Any receipt from loans authorized by Sections 31-17-101 through 31-17-123 shall not be included as revenue receipts.

The State Fiscal Officer shall immediately send notice of any action taken under authority of this subsection (2) to the Legislative Budget Office.

The provisions of this subsection (2) requiring the State Fiscal Officer to reduce allocations of general funds and state-source special funds to general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation shall be suspended during the period from June 30, 2009, through June 30, 2010.

(3) For the purpose of this section, the term “ state-source special funds ” means any special funds in any agency derived from any source, but shall not include the following special funds: special funds derived from federal sources, from local or regional political subdivisions, from agricultural commodity assessments, or from donations; special funds derived from additional fees paid for the issuance of distinctive motor vehicle license tags or plates authorized under the provisions of Chapter 19, Title 27, Mississippi Code of 1972; special funds held in a fiduciary capacity for the benefit of specific persons or classes of persons; special funds of the Mississippi Veterans Affairs Board that are paid to the board by the veteran residents of state veterans homes to fund their monthly expenses at the state veterans homes; self-generated special funds of the state institutions of higher learning or the state community or junior colleges; special funds of Mississippi Industries for the Blind, the State Port at Gulfport, Yellow Creek Inland Port, Pat Harrison Waterway District, Pearl River Basin Development District, Pearl River Valley Water Management District, Tombigbee River Valley Water Management District, Yellow Creek Watershed Authority, or Coast Coliseum Commission; special funds of the Department of Wildlife, Fisheries and Parks and the Department of Marine Resources derived from the issuance of hunting or fishing licenses; and special funds generated by agencies whose primary function includes the establishment of standards and the issuance of licenses for the practice of a profession within the State of Mississippi. The Mississippi School of the Arts established in Section 37-140-1 et seq. , the Mississippi School for the Blind and Deaf established in Section 43-5-1 et seq. , and the Mississippi School for Mathematics and Science established in Section 37-139-1 et seq. , shall be subject to any mid-year budget revisions or reductions imposed by the State Fiscal Officer under this section only to the same extent as is applicable to other school districts in the state.
Miss. Code Ann. § 27-19-56.398 — MS Code / Title 27 / Chapter 17 / Section 19-56.398
Miss. Code Ann. § 27-19-56.398
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 Byram Middle School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Byram Middle School, 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, 2015, 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 Byram Middle School.

(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. § 27-67-6 — MS Code / Title 27 / Chapter 51 / Section 67-6
Miss. Code Ann. § 27-67-6
Status: in_force

The tax levied in Article 1, Chapter 67, Title 27, Mississippi Code of 1972 , shall not be collected on the use, storage or consumption of boxes, crates, cartons and other packaging material brought into this state for use to pack or ship materials for the federal government.
Miss. Code Ann. § 27-55-505 — MS Code / Title 27 / Chapter 33 / Section 55-505
Miss. Code Ann. § 27-55-505
Status: in_force

The words, terms and phrases as used in this article shall have the following meanings unless the context requires otherwise:

(a) “ Special fuel ” means kerosene, diesel fuel, fuel oils, and any petroleum fuel or any other product other than gasoline or compressed gas which is usable as fuel in an internal combustion engine, and any combustible liquid other than gasoline or compressed gas used or capable of being used as a fuel in aircraft. The term “special fuel” shall not include racing gasoline as defined in Section 27-55-5 .

(b) “ Bunker oil ” means a residual product obtained in the refining of crude petroleum intended for use for the generation of heat in a firebox or furnace when its flash point, as determined by use of the Pensky-Martens tester, shall not be less than one hundred fifty (150) degrees Fahrenheit and when its viscosity at one hundred (100) degrees Fahrenheit shall not be less than one hundred fifty (150) seconds when determined by use of the Saybolt Universal Tubes.

(c) “ Person ” means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or any group or combination acting as a unit, and the plural as well as the singular number unless the intention to give a more limited meaning is disclosed by the context.

(d) “ Distributor of special fuel ” means:

(i) Any person importing special fuel into this state;

(ii) Any person who shall receive, purchase, acquire, use, store or sell any special fuel in this state on which the excise tax hereinafter imposed by this article has not been paid;

(iii) Any person exporting special fuel;

(iv) Any person engaged in the distribution of special fuel by tank car or tank truck or both; however, no person may qualify as a distributor of special fuel for the sole purpose of using special fuel, as defined in this article, as a fuel to propel a vehicle or vehicles owned or operated by him on the highways of this state; and

(v) All persons meeting the definition of “ refiners ,” “ processors ,” “ terminal operator ,” “ blenders ” and any person licensed to sell motor fuel in another state or jurisdiction who is authorized by that state or jurisdiction to collect the special fuel excise tax imposed by this article.

(e) “ Bonded distributor of special fuel ” means any person holding a valid distributor of special fuel permit issued by the Department of Revenue.

(f) “ Refiner ” or “ processor ” means every person who shall receive, produce, manufacture, refine, distill, blend or compound special fuel in this state, when such person shall engage in any business incident to or necessary for refining or processing petroleum products in this state; provided further, that such refiner or processor must have at least two (2) ten-thousand-gallon or larger tanks for product storage, and the blending or mixing process produces a finished product that has entirely different physical and chemical properties from the original products.

(g) “ For nonhighway purposes ” means special fuel which is not used for operating motor vehicles or motor-propelled machines of any description along the public roads, streets, alleys or highways of this state as defined in this article.

(h) “ Highway ” means every way or place of whatever nature, including public roads, toll 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. The confines of a highway shall include the entire width and length of the right-of-way.

(i) “ Commission ” or “ department ” means the Department of Revenue of the State of Mississippi, acting either directly or through its duly authorized officers, agents or employees.

(j) “ Terminal ” means a tank farm within the State of Mississippi with storage capacity for the receipt of a full barge delivery or common carrier pipeline delivery of taxable petroleum products when such products are to be distributed within the state.

(k) “ Marine dealer ” means any person selling special fuel from marine or dockside storage facilities when such special fuel is for use in boats, vessels, barges or ships.

(l) “ United States government ” means and includes all purchasing officers of the Armed Forces of the United States and the United States Property and Fiscal Officer for the State of Mississippi or any other state appointed pursuant to Section 708, Title 32, United States Code , when purchasing special fuel with federal funds for the account of and use by a component of the Armed Forces as herein defined.

(m) “ Armed Forces ” means and includes all components of the Armed Forces of the United States including the Army National Guard, the Army National Guard of the United States, the Air National Guard and the Air National Guard of the United States, as those terms are defined in Section 101, Title 10, United States Code , and any other reserve component of the Armed Forces of the United States enumerated in Section 261, Title 10, United States Code .

(n) “ Motor vehicle ” means every vehicle designed, constructed for or used on the highways of this state which is self-propelled, except a farm tractor using the highways solely in hauling or transporting farm products of the soil from the farm to a gin or market when the title to such products is still in the producer, or a farm tractor used in transporting fertilizer or food to a farm when the title to such products is still in the user.

(o) “ Consumer ” means, in addition to its ordinary meaning, a person who purchases undyed diesel fuel to be used for nonhighway purposes and who does not resell such undyed diesel fuel.

(p) “ Retail dealer ” means any person who operates a retail station.

(q) “ Dyed diesel fuel ” means diesel fuel that is dyed in accordance with United States Environmental Protection Agency or Internal Revenue Service requirements.

(r) “ Dyed kerosene ” means kerosene that is dyed in accordance with United States Environmental Protection Agency or Internal Revenue Service requirements.

(s) “ Undyed diesel fuel ” means diesel fuel that does not meet the dyeing requirements prescribed by United States Environmental Protection Agency or Internal Revenue Service Regulations.

(t) “ Fuel oil ” means a general classification for one of the petroleum fractions produced in conventional distillation operations. For the purposes of this article, “fuel oil” is No. 1, No. 2 and No. 4 fuel oils and No. 1, No. 2 and No. 4 diesel fuels.

(u) “ Blender ” shall mean any person who blends or compounds any product to produce special fuel.

(v) “ Terminal operator ” means any person who owns, operates or otherwise controls a terminal.
Miss. Code Ann. § 27-41-67 — MS Code / Title 27 / Chapter 27 / Section 41-67
Miss. Code Ann. § 27-41-67
Status: in_force

If from inadvertence or oversight a sale of any land for taxes which is liable to such sale shall not be made at the regular time appointed by law for such sale, it may be sold thereafter at any time designated therefor by an order of the board of supervisors, which order need not describe the land to be sold nor give the names of the owners of the land to be sold. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law. Lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes. This section shall not be construed as giving the tax collector any discretion to postpone the sale of lands from the time appointed by law for such sales.
Miss. Code Ann. § 27-7-22.31 — MS Code / Title 27 / Chapter 7 / Section 7-22.31
Miss. Code Ann. § 27-7-22.31
Status: in_force

(1) As used in this section:

(a) “ Certified historic structure ” means a property located in Mississippi that has been:

(i) Listed individually on the National Register of Historic Places; or

(ii) Determined eligible for the National Register of Historic Places by the Secretary of the United States Department of the Interior and will be listed within thirty (30) months of claiming the rebate or credit authorized by this section; or

(iii) Property designated a Mississippi Landmark by the Department of Archives and History pursuant to Section 39-7-3 et seq.

(b) “ Eligible property ” means property located in Mississippi and offered or used for residential or business purposes.

(c) “ Structure in a certified historic district ” means a structure (and its structural components) located in Mississippi which:

(i) Is listed in the National Register of Historic Places; or

(ii) Has been determined eligible for the National Register of Historic Places by the Secretary of the United States Department of the Interior and will be listed within thirty (30) months of claiming the rebate or credit authorized by this section; or

(iii) Is located in a registered historic district listed on the National Register of Historic Places or located in a potential district that has been determined eligible for the National Register of Historic Places by the Secretary of the United States Department of the Interior and will be listed within thirty (30) months of claiming the rebate or credit authorized by this section, and is certified by the Secretary of the United States Department of the Interior as being of historic significance to the district; or

(iv) Is certified by the Mississippi Department of Archives and History as contributing to the historic significance of:

1. A certified historic district listed on the National Register of Historic Places; or

2. A potential district that has been determined eligible for the National Register of Historic Places by the Secretary of the United States Department of the Interior and will be listed within thirty (30) months of claiming the rebate or credit authorized by this section; or

3. A local district that has been certified by the United States Department of the Interior.

(d) “ Department ” means the Department of Archives and History.

(2) Any taxpayer incurring costs and expenses for the rehabilitation of eligible property, which is a certified historic structure or a structure in a certified historic district, shall be entitled to a rebate or credit against the taxes imposed pursuant to this chapter in an amount equal to twenty-five percent (25%) of the total costs and expenses of rehabilitation incurred after January 1, 2006, which shall include, but not be limited to, qualified rehabilitation expenditures as defined under Section 47(c)(2)(A) of the Internal Revenue Code of 1986 , as amended, and the related regulations thereunder:

(a) If the costs and expenses associated with rehabilitation exceed:

(i) Five Thousand Dollars ($5,000.00) in the case of an owner-occupied dwelling; or

(ii) Fifty percent (50%) of the adjusted basis in the property in the case of all other properties; and

(b) The rehabilitation is consistent with the standards of the Secretary of the United States Department of the Interior as determined by the department.

(3) Any taxpayer eligible for the rebate or credit authorized by this section may claim the rebate or credit in phases if:

(a) There is a written set of architectural plans and specifications for all phases of the rehabilitation (written plans outlining and describing all phases of the rehabilitation shall be accepted as written plans and specifications);

(b) The written set of architectural plans and specifications are completed before the physical work on the rehabilitation begins; and

(c) The project receives final certification by the department within sixty (60) months of the project start date certified in the first phase.

(4)(a)(i) If the amount of the tax credit established by this section exceeds the total state income tax liability for the credit year, the amount that exceeds the total state income tax liability may be carried forward for the ten (10) succeeding tax years.

(ii) In lieu of claiming a tax credit, the taxpayer may elect to claim a rebate in the amount of seventy-five percent (75%) of the amount that would be eligible to claim as a credit. The election may be made at any time after the certification of the rebate. If the taxpayer has utilized a tax credit on an income tax return prior to making an election to claim a rebate, then the available rebate will be reduced by the amount of credit utilized.

(iii) Rebate requests shall be submitted to the department on forms prescribed by the department. The department will then provide the taxpayer with a voucher for the approved amount. Within twelve (12) months of the issuance of the voucher by the department, the taxpayer may submit the voucher to the Department of Revenue to receive payment. Rebates shall be made from current tax collections.

(b) Not-for-profit entities, including, but not limited to, nonprofit corporations organized under Section 79-11-101 et seq. , shall be ineligible for the rebate or credit authorized by this section. Credits granted to a partnership, a limited liability company taxed as a partnership or multiple owners of property shall be passed through to the partners, members or owners on a pro rata basis or pursuant to an executed agreement among the partners, members or owners documenting an alternative distribution method. Partners, members or other owners of a pass-through entity are not eligible to elect a refund of excess credit in lieu of a carryforward of the credit. However, a partnership or limited liability company taxed as a partnership may elect to claim a rebate at the entity level on a form prescribed by the department. Additionally, excess tax credits that are attributable to rehabilitated property that was placed in service by a pass-through entity prior to January 1, 2011, and that have previously been allocated to and are held by another pass-through entity prior to January 1, 2011, may be refunded to such other pass-through entity.

(5)(a)(i) To claim the rebate or credit authorized pursuant to this section, the taxpayer shall apply to the department which shall determine the amount of eligible rehabilitation costs and expenses and whether the rehabilitation is consistent with the standards of the Secretary of the United States Department of the Interior. The department shall issue a certificate evidencing the date of the rebate or credit and amount of eligible rebate or credit if the taxpayer is found to be eligible for the tax rebate or credit. The taxpayer shall attach the certificate to all income tax returns on which the credit is claimed. Except as otherwise provided in this paragraph (a), the department shall not issue certificates evidencing the eligible rebate or credit which will result in rebates or credits being awarded in excess of Twelve Million Dollars ($12,000,000.00) in any one (1) calendar year for projects with total qualified rehabilitation costs and expenses of One Million Seven Hundred Fifty Thousand Dollars ($1,750,000.00) or more. The department shall also not issue certificates evidencing the eligible rebate or credit which will result in rebates or credits being awarded in excess of Twelve Million Dollars ($12,000,000.00) in any one (1) calendar year for projects with total qualified rehabilitation costs and expenses of less than One Million Seven Hundred Fifty Thousand Dollars ($1,750,000.00).

(ii) If claiming a credit instead of a rebate, the taxpayer shall claim such credit on the income tax return for the tax year for which the credit is certified.

(b) The date of the rebate or credit shall be certified in the following order:

(i) The rebate or credit shall be certified based on the date of project completion.

(ii) If the eligible rebate or credit exceeds the available limit in the year in which the project is completed, the rebate or credit shall be certified based on the date the certification is issued by the department. The department shall issue the certification in the first calendar year in which the requested rebate or credit would not exceed the calendar year limit.

(c) The aggregate amount of tax rebates or credits that may be awarded under this section shall not exceed One Hundred Eighty Million Dollars ($180,000,000.00).

(6)(a) The rebate or credit received by a taxpayer pursuant to this section is subject to recapture if:

(i) The property is one that has been determined eligible for the National Register of Historic Places but is not listed on the National Register of Historic Places within thirty (30) months of claiming the rebate or credit authorized by this section;

(ii) The potential district in which the property is located is not listed on the National Register of Historic Places within thirty (30) months of claiming the rebate or credit authorized by this section; or

(iii) The project has not received final certification by the department within sixty (60) months of the project start date certified in the first phase.

(b) The taxpayer shall notify the department and the Department of Revenue if any of the situations that subject the credit to recapture occur.

(7)(a) The board of trustees of the department shall establish fees to be charged for the services performed by the department under this section and shall publish the fee schedule. The fees contained in the schedule shall be in amounts reasonably calculated to recover the costs incurred by the department for the administration of this section. Any taxpayer desiring to participate in the tax credits authorized by this section shall pay the appropriate fee as contained in the fee schedule to the department, which shall be used by the department, without appropriation, to offset the administrative costs of the department associated with its duties under this section.

(b) There is hereby created within the State Treasury a special fund into which shall be deposited all the fees collected by the department pursuant to this section. Money deposited into the fund shall not lapse at the end of any fiscal year and investment earnings on the proceeds in such special fund shall be deposited into such fund. Money from the fund shall be disbursed upon warrants issued by the State Fiscal Officer upon requisitions signed by the executive director of the department to assist the department in carrying out its duties under this section.

(8) This section shall only apply to taxpayers:

(a) Who have been issued a certificate evidencing the eligible credit before December 31, 2030; or

(b) Who, before December 31, 2030, have received a determination in writing from the Mississippi Department of Archives and History, in accordance with the department's Historic Preservation Certificate Application, Part 2, that the rehabilitation is consistent with the historic character of the property and that the property meets the United States Secretary of the Interior's Standards for Rehabilitation, or will meet the standards if certain specified conditions are met, and, who are issued a certificate evidencing the eligible credit on or after December 31, 2030.
Miss. Code Ann. § 27-35-505 — MS Code / Title 27 / Chapter 35 / Section 35-505
Miss. Code Ann. § 27-35-505
Status: in_force

Every company engaged in the business of operating cars, not otherwise listed for taxation or taxed in Mississippi, for the transportation of freight, whether such freight be owned by such company, or any other person or company, over any railway line or lines, in whole or in part within this state, such line or lines not being owned, leased, or operated by such company, whether such cars be termed box, flat, coal, ore, tank, stock, gondola, furniture or refrigerator cars, or by some other name, shall be deemed to be a freight line company.
Miss. Code Ann. § 27-75-13 — MS Code / Title 27 / Chapter 41 / Section 75-13
Miss. Code Ann. § 27-75-13
Status: in_force

The Attorney General of the State of Mississippi, or the officer authorized by the law of the State of Mississippi to collect the tax owing to the State of Mississippi, or its political subdivisions, is hereby empowered in his official capacity to bring and prosecute to final judgment or decree suits in the courts of other states or territories of the United States and the District of Columbia in the name of the State of Mississippi, or its political subdivisions, to recover any taxes, as defined in this chapter, and which includes penalties and interest, which are now or may hereafter be owing to the State of Mississippi, or its political subdivisions, and to take such other proceedings as authorized by the laws of the state where the suit is brought to collect or enforce any judgment or decree rendered therein. The officer bringing such suit is authorized to pay any court costs or court fees which may be incurred in such suit and required to be paid by the laws of the state, territory or District of Columbia wherein the action is brought, and such court costs or fees may be paid out of the fund appropriated for the operation of the office of such officer bringing said suit, and any political subdivision of the state may allow or appropriate funds necessary to pay such costs.
Miss. Code Ann. § 27-57-7 — MS Code / Title 27 / Chapter 38 / Section 57-7
Miss. Code Ann. § 27-57-7
Status: in_force

Before any person shall engage in business as a Class A distributor of lubricating oil, as defined in this article, 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, the department may require said applicant to enter into a good and sufficient surety bond, written by a company qualified to write such bonds in the State of Mississippi, which bond shall be made payable to the State of Mississippi in a sum not less than One Thousand Dollars ($1,000.00) nor more than Two Hundred Fifty Thousand Dollars ($250,000.00) ; or in lieu thereof, deposit with the department a cash bond in the aforesaid amount. A personal bond in the aforesaid amount shall also be acceptable if the same is secured by 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 lubricating oil tax estimated to become due by the said distributor for any ninety-day period. If the distributor of lubricating oil is greater than one (1) month delinquent, and the lubricating oil 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 lubricating oil tax estimate for any ninety-day period. If the distributor of lubricating oil is greater than three (3) months delinquent, and the lubricating oil 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 lubricating oil tax estimated for any one-hundred-eighty-day period. The bond herein required shall be increased within the limits hereinbefore set forth from time to time if deemed insufficient by the department giving to the licensee fifteen (15) days' notice, in writing, to increase said bond, said notice to state the amount of increase demanded.

The bond required by this section shall be conditioned that the distributor will fully comply with all laws pertaining to distributors of lubricating oil and pay all excise taxes and penalties provided. Provided that bonds given by distributors under the laws heretofore in force shall remain in full force and effect. Provided, however, any person who has already furnished bond under a prior petroleum tax law or shall furnish a bond to meet the requirements of any petroleum tax law administered by the department shall not be required to furnish an additional bond, but said person shall be subject to all other conditions, requirements and liabilities imposed herein upon a distributor of lubricating oil.