Miss. Code Ann. § 27-104-301 — MS Code / Title 27 / Chapter 31 / 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. § 27-115-21 — MS Code / Title 27 / Chapter 25 / Section 115-21
Miss. Code Ann. § 27-115-21
Status: in_force

(1) The president, as chief executive officer of the corporation, shall direct and supervise all administrative and technical activities in accordance with the provisions of this chapter and within the administrative rules and regulations adopted by the board. The president shall:

(a) Supervise and administer the operation of the corporation, the lottery and its games.

(b) Employ and direct such personnel as may be necessary to carry out the purposes of this chapter and utilize such services, personnel or facilities of the corporation as he or she may deem necessary.

(c) Contract in accordance with the administrative rules and regulations adopted by the corporation with lottery retailers.

(d) Make available for inspection by the board or any member of the board, upon request, all books, records, files, and other information and documents of his or her office and to advise the board and recommend such administrative rules and regulations and other matters he or she deems necessary and advisable to improve the operation and administration of the lottery.

(e) Subject to the limitations under Section 27-115-69 , enter into any contract pursuant to this chapter with any person for the promotion and operation of the lottery or for the performance of any of the functions as provided in this chapter or administrative rules and regulations adopted by the board.

(f) Attend meetings of the board or appoint a designee to attend on his or her behalf.

(g) Not later than thirty (30) days before the beginning of the corporation's fiscal year, submit the proposed annual budget of the corporation and projected net proceeds to the board for review and approval. In addition, the proposed annual budget of the corporation shall include a personnel table reporting information for each full-time and part-time permanent position, as follows:

(i) The position title and the salary for each position in the existing operating budget for the current fiscal year, indicating whether each position is filled or vacant as of the reporting date.

(ii) The position title and the salary recommended for each position for the next fiscal year.

(2) The president, with the approval of the board, may amend or modify the budget at any time in any manner deemed necessary for the proper operation of the corporation.

(3) Following his or her approval by the Governor and during his or her entire employment by the board, the president shall reside in Mississippi.

(4) The president and the board shall conduct an ongoing examination of the operation and administration of lotteries in other states and/or countries, including reviewing available literature on the subject, of federal laws and regulations which may affect the operation of the lottery, and of the reaction of citizens of this state to existing or proposed features of lottery games with a view toward implementing improvements that will tend to serve the purposes of this chapter. The president may also establish one or more market or equipment research centers for lottery products and may establish lottery player information centers.

(5) The president shall require bond from corporate employees with access to corporate funds or lottery funds in such an amount as provided in the administrative rules and regulations of the board.

(6) The president may:

(a) Require bond from other employees as he or she deems necessary.

(b) For good cause, suspend, revoke or refuse to renew any contract entered into in accordance with this chapter or the administrative rules and regulations of the board.

(c) Upon specific or general approval of the board, conduct hearings and administer oaths to persons for the purpose of assuring the security or integrity of lottery operations, or to determine the qualifications or compliance by vendors and retailers.

(d) Upon specific or general approval of the board, enter into personal service contracts pursuant to administrative rules and regulations adopted by the board and compensate such consultants and technical assistants as may be required to carry out the provisions of this chapter.

(e) By agreement, secure information and services as he or she may deem necessary from any department, agency or unit of the federal, state or local government, and to the extent allowed by federal or state law, may compensate such department, agency or unit of government for its information and services.

(7) Agencies, departments or units of state government shall cooperate with the corporation to assure the integrity of the lottery and the effective operation of the lottery games.
Miss. Code Ann. § 27-3-49 — MS Code / Title 27 / Chapter 1 / Section 3-49
Miss. Code Ann. § 27-3-49
Status: in_force

The Commissioner of Revenue shall investigate all matters of taxation and recommend to the Legislature, at each regular session, such changes and alterations in the tax laws of the state as in his judgment he may deem best to bring about a more perfect, equitable, adequate, just and thorough system of taxation and valuation of property for state and county taxation.
Miss. Code Ann. § 27-19-56.278 — MS Code / Title 27 / Chapter 19 / Section 19-56.278
Miss. Code Ann. § 27-19-56.278
Status: in_force

(1) Beginning with any registration year commencing on or after July 1, 2015, 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 Connected Hearts Domestic Violence Organization, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Connected Hearts Domestic Violence Organization, 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) 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 Connected Hearts Domestic Violence Organization, 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 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, 2018.
Miss. Code Ann. § 27-117-7 — MS Code / Title 27 / Chapter 29 / Section 117-7
Miss. Code Ann. § 27-117-7
Status: in_force

(1) The Public Employees' Retirement System and the State Treasurer may not invest funds with a company that is identified on a list created pursuant to Section 27-117-5 as a company engaging in a boycott of Israel.

(2) Any existing investments in violation of this chapter as of July 1, 2020, must be divested when prudent to do so but not later than one hundred twenty (120) days after the posting is made on the website of the Department of Finance and Administration.
Miss. Code Ann. § 27-59-39 — MS Code / Title 27 / Chapter 33 / Section 59-39
Miss. Code Ann. § 27-59-39
Status: in_force

Nothing in this chapter shall be construed to apply to nonresident private carriers of passengers temporarily located in or operated on the highways of this state for a period of not more than thirty (30) days; nor shall this chapter apply to motor vehicles owned and operated by persons who have furnished bonds and obtained interstate fuel use permits under the provisions of interstate carriers as now or hereafter amended. Provided, however, nothing in this section shall be construed to exempt any such vehicles from liability for privilege taxes upon the fuel used in such vehicles.
Miss. Code Ann. § 27-107-321 — MS Code / Title 27 / Chapter 25 / Section 107-321
Miss. Code Ann. § 27-107-321
Status: in_force

(1)(a) There is established an emergency aid to local governments loan and grant program to be administered by the Department of Finance and Administration, referred to in this section as “department,” for the purpose of assisting counties, incorporated municipalities and public school districts that suffer revenue losses as a result of a natural disaster for which a state of emergency has been duly proclaimed. Loan and grant proceeds distributed to counties, incorporated municipalities and public school districts shall be considered to be, and shall be utilized by recipient in the same manner as, governmental, enterprise or internal service fund type revenues, specifically for essential government services, including the payment of debt service.

(b) The department may contract for facilities and staff needed to administer this section, including routine management, as it deems necessary. The department may advertise for or solicit proposals from public or private sources, or both, for administration of this section or any services required for administration of this section or any portion thereof. It is the intent of the Legislature that the department endeavor to ensure that the costs of administration of this section are as low as possible.

(2)(a) There is created a special fund in the State Treasury to be designated as the “Emergency Aid to Local Governments Fund,” referred to in this section as “fund,” which fund shall consist of money transferred from the Disaster Recovery Fund created in Section 31-17-123 and money designated for deposit therein from any other source, public or private, including, but not limited to, appropriations, bond proceeds, grants, gifts or donations. The fund shall be credited with all repayments of principal and interest derived from loans made from the fund. 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 to the credit of the Emergency Aid to Local Governments Fund. Monies in the fund may not be used or expended for any purpose except as authorized under this section.

(b) The department shall establish a loan and grant program by which loans and grants may be made available to counties, incorporated municipalities and public school districts, to assist those counties, incorporated municipalities and public school districts. Any governmental entity in the current fiscal year that demonstrates a projected revenue loss equal to or exceeding twenty-five percent (25%) of its governmental fund type revenues in the fiscal year prior to the occurrence of the natural disaster eligible under this section may qualify for a loan and/or grant. The interest rate on loans made under this section may vary from time to time and from loan to loan, and shall be at or below market interest rates as determined by the department. The department shall act as quickly as is practicable and prudent in deciding on any loan or grant request that it receives. No loan or grant shall be approved under this section unless the county, municipality or public school district requesting the loan or grant has exhausted all other available public or private programs to obtain funds for the revenue loss that it is projected to suffer. Such public or private programs shall include, but not be limited to, loans, grants and donations.

(c) The aggregate amount of any loans or grants received under this section by a county, incorporated municipality or public school district shall not exceed one hundred percent (100%) of the difference between the revenue received by a county, incorporated municipality or public school district from governmental fund type revenues that are used to fund essential services in the fiscal year prior to the occurrence of the natural disaster and the estimated revenue from such sources after the occurrence of the natural disaster plus available cash reserves or fund balances at the fiscal year end, as determined by the department. The State Bond Commission shall set the maximum amount of any loan or grant made under this section at an amount that will ensure the equitable distribution of the amounts available for loans and grants to the eligible governmental entities affected by the natural disaster, but in no event shall a grant exceed Three Million Dollars ($3,000,000.00) or the total aggregate amount of all grants exceed Twenty-five Million Dollars ($25,000,000.00).

(d) A county or public school district that receives a loan from the fund shall pledge for repayment of the loan any part of the homestead exemption annual tax loss reimbursement to which it may be entitled under Section 27-33-77 , as may be required by the department. An incorporated municipality that receives a loan from the fund or the emergency fund shall pledge for repayment of the loan any part of the sales tax revenue distribution to which it may be entitled under Section 27-65-75 or any part of the homestead exemption annual tax loss reimbursement to which it may be entitled under Section 27-33-77 , as may be required by the department. All recipients of such loans shall establish a dedicated source of revenue for repayment of the loan. Before any county, incorporated municipality or public school district shall receive any loan, it shall have executed with the department a loan agreement evidencing that loan, a copy of which shall be filed by the department with the State Tax Commission. The loan agreement shall not be construed to prohibit any recipient from prepaying any part or all of the funds received. The repayment schedule in each loan agreement shall provide for (i) monthly payments, (ii) semiannual payments or (iii) other periodic payments. The loan agreement shall provide for the repayment of all funds received from the fund within not more than three (3) years. The State Tax Commission shall, at the direction of the department, withhold semiannually from counties, incorporated municipalities and public school districts and monthly from incorporated municipalities, from the amount to be remitted to the county, municipality or public school district, the sum necessary to pay all or a portion of the periodic payments for the loan.

(e) Any county, incorporated municipality or public school district which receives a loan from the state for that purpose but which is not eligible to pledge for repayment under the provisions of paragraph (d) of this subsection, shall repay that loan by making payments each month to the State Treasurer through the Department of Finance and Administration for and on behalf of the department according to Section 7-7-15 , to be credited to the fund in lieu of pledging homestead exemption annual tax loss reimbursement or sales tax revenue distribution.

Loan repayments shall be according to a repayment schedule contained in each loan agreement as provided in paragraph (d) of this subsection.

(f) Evidences of indebtedness which are issued pursuant to this section shall not be deemed indebtedness within the meaning specified in Section 21-33-303 with regard to cities and incorporated towns, in Section 19-9-5 with regard to counties and in Section 37-59-5 with regard to public school districts.

(g) The State Auditor, upon request of the department, shall audit the receipts and expenditures of a county, an incorporated municipality or a public school district if loan repayments appear to be in arrears, and if the Auditor finds that the county, incorporated municipality or public school district is in arrears in those repayments, the Auditor shall immediately notify the executive director of the department who may take any action as may be necessary to enforce the terms of the loan agreement, including liquidation and enforcement of the security given for repayment of the loan, and the executive director of the department may, in his discretion, notify the State Tax Commission to withhold all future payments to the county, incorporated municipality or school district of homestead exemption annual tax loss reimbursements under Section 27-33-77 and/or all sums allocated to the incorporated municipality under Section 27-65-75 , until such time as the county, incorporated municipality or public school district is again current in its loan repayments as certified by the department.

(h) All monies deposited in the fund shall be used only for providing the loans and grants authorized under this section. In addition, any amounts in the fund may be used to defray the reasonable costs of administering the fund; however, no monies in the fund which are to be used for grant purposes may be used to defray any costs of administering the fund or program. The department is authorized to use amounts available to it from the fund to contract for those facilities and staff needed to administer and provide routine management for the funds and loan program.

(3) In administering this section the department shall have the following powers and duties:

(a) To supervise the use of all funds made available under this section;

(b) To promulgate rules and regulations, to make variances and exceptions thereto, and to establish procedures in accordance with this section for the implementation of the loan and grant program;

(c) To requisition monies in the fund and distribute those monies in accordance with this section;

(d) To maintain, in accordance with generally accepted government accounting standards, an accurate record of all monies in the fund made available to counties, incorporated municipalities and public school districts under this section;

(e) To file annually with the Legislature a report detailing how monies in the fund were distributed during the preceding fiscal year to each county, incorporated municipality and public school district.

(4) The State Bond Commission, at one time, or from time to time, may declare the necessity for funds for the purposes provided in this section, including the costs incident to the administration of the loan and grant program. Upon approval by the State Bond Commission, the department is authorized to transfer any necessary amount from the Disaster Recovery Fund created in Section 31-17-123 to the fund in ample time to discharge such loans, grants and incidental costs.

(5) The department is authorized, without further process of law, to certify the necessity for warrants and is authorized and directed to issue such warrants, in such amounts as may be necessary to make loans and grants under the program authorized by this section.

(6) After any state funds in the fund are no longer needed for the particular purpose for which they were appropriated, deposited or transferred into the fund, the department shall transfer those state funds back to the particular fund or funds in the State Treasury from which they were appropriated or transferred into the fund, upon certification of the State Fiscal Officer that the state funds are not currently needed.

(7) At least five (5) days before any public ceremony to announce the award of a grant to a county, municipality or public school district under this section, the department shall notify all of the members of the Mississippi House of Representatives and Mississippi Senate whose districts include any portion of the county, municipality or school district to which the grant is being made.

(8) The department shall include the following language at a prominent location on any documents prepared by the department in connection with a grant made under this section that are to be provided to the county, municipality or school district to which the grant is made or to the public: “The funds for this grant were made available by the Mississippi Legislature.”
Miss. Code Ann. § 27-19-56.102 — MS Code / Title 27 / Chapter 3 / 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. § 27-69-3 — MS Code / Title 27 / Chapter 43 / Section 69-3
Miss. Code Ann. § 27-69-3
Status: in_force

When used in this chapter:

(a) “ State ” means the State of Mississippi as geographically defined, and any and all waters under the jurisdiction of the State of Mississippi.

(b) “ State Auditor ” means the Auditor of Public Accounts of the State of Mississippi, or his legally appointed deputy, clerk or agent.

(c) “ Commissioner ” means the Commissioner of Revenue of the Department of Revenue, and his authorized agents and employees.

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

(e) “ Consumer ” means a person who comes into possession of tobacco for the purpose of consuming it, giving it away, or disposing of it in any way by sale, barter or exchange.

(f) “ Tobacco ” means any cigarettes, cigars, cheroots, stogies, smoking tobacco (including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco, or substitutes therefor, prepared in such manner as to be suitable for smoking in a pipe or cigarette) and including plug and twist chewing tobacco and snuff, when such “tobacco” is manufactured and prepared for sale or personal consumption. All words used herein shall be given the meaning as defined in the regulations of the Treasury Department of the United States of America. The term “ tobacco ” also includes heated tobacco products.

(g) “ First sale ” means and includes the first sale, or distribution of such tobacco in intrastate commerce, or the first use or consumption of such tobacco within this state.

(h) “ Drop shipment ” means and includes any delivery of tobacco received by any person within this state, when payment for such tobacco is made to the shipper, or seller by or through a person other than a consignee.

(i) “ Distributor ” includes every person, except retailers as defined herein, in the state who manufactures or produces tobacco or who ships, transports, or imports into this state, or in any manner acquires or possesses tobacco, and makes a first sale of the same in the state.

(j) “ Wholesaler ” includes dealers, whose principal business is that of a wholesale dealer or jobber, who is known to the retail trade as such, and whose place of business is located in Mississippi or in a state which affords reciprocity to wholesalers domiciled in Mississippi, who shall sell any taxable tobacco to retail dealers only for the purpose of resale.

(k) “ Retailer ” includes every person, other than a wholesale dealer, as defined above, whose principal business is that of selling merchandise at retail, who shall sell, or offer for sale tobacco to the consumer. The sale of tobacco in quantity lots by retailers to other retailers, transient vendors, or other persons, shall not be construed as wholesale and shall not qualify such retailer for a permit as a wholesaler.

(l) “ Dealer ” includes every person, firm, corporation or association of persons, except retailers as defined herein, who manufacture tobacco for distribution, for sale, for use or for consumption in the State of Mississippi.

The word “ dealer ” is further defined to mean any person, firm, corporation or association of persons, except retailers as defined herein, who imports tobacco from any state or foreign country for distribution, sale, use, or consumption in the State of Mississippi.

(m) “ Distributing agent ” includes every person in the state who acts as an agent of any person outside the State of Mississippi, by receiving tobacco in interstate commerce, and storing such tobacco in this state subject to distribution, or delivery upon order from the person outside the state to distributors, wholesalers, retailers and dealers.

(n) “ Transient vendor ” means and includes every person commonly and generally termed “peddlers” and every person acting for himself, or as an agent, employee, salesman, or in any capacity for another, whether as owner, bailee, or other custodian of tobacco, and going from person to person, dealer to dealer, house to house, or place to place, and selling or offering for sale at retail or wholesale tobacco, and every person who does not keep a regular place of business open at all times in regular hours, and every person who goes from person to person, dealer to dealer, house to house, or place to place, and sells or offers for sale tobacco which he carries with him, and who delivers the same at the time of, or immediately after the sale, or without returning to the place of business operations (a permanent place of business within the state) between the taking of the order and the delivery of the tobacco, or

All persons who go from person to person, house to house, place to place, or dealer to dealer, soliciting orders by exhibiting samples, or taking orders, and thereafter making delivery of tobacco, or filling the order without carrying or sending the order to the permanent place of business, and thereafter making delivery of the tobacco pursuant to the terms of the order, or

All persons who go from person to person, place to place, house to house, or dealer to dealer, carrying samples and selling tobacco from samples, and afterwards making delivery without taking and sending an order therefor to a permanent place of business for the filling of the order, and delivery of the tobacco, or the exchange of tobacco having become damaged or unsalable, or the purchase by tobacco of advertising space, or

All persons who have in their possession, or under their control, any tobacco offered, or to be offered for sale or to be delivered, unless the sale or delivery thereof is to be made in pursuance of a bona fide order for the tobacco, to be sold or delivered, the order to be evidenced by an invoice or memorandum.

(o) “ Contraband tobacco ” means all tobacco found in the possession of any person whose permit to engage in dealing in tobacco has been revoked by the commissioner; and any cigarettes found in the possession of any person to which the proper tax stamps have not been affixed; and any cigarettes improperly stamped when found in the possession of any person; and all other tobacco upon which the excise tax has not been paid.

(p) “ Sale ” means an exchange for money or goods, giving away, or distributing any tobacco as defined in this chapter.

(q) “ Forty-eight (48) hours ” and “ seventy-two (72) hours ” means two (2) calendar days and three (3) calendar days, respectively, excluding Sundays and legal holidays.

(r) “ Stamp ” or “ stamping ,” or the import of such word, when used in this chapter, means any manner of stamp or impression permitted by the commissioner that carries out the purposes of the chapter in clearly indicating upon the packages of cigarettes taxed the due payment of the tax and clearly identifying, by serial number or otherwise, the permittee who affixed the stamp to the particular package.

(s) “ Manufacturer's list price ” means the full sales price at which tobacco is sold or offered for sale by a manufacturer to the wholesaler or distributor in this state without any deduction for freight, trade discount, cash discounts, special discounts or deals, cash rebates, or any other reduction from the regular selling price. In the event freight charges on shipments to wholesalers or distributors are not paid by the manufacturer, then such freight charges required to be paid by the wholesalers and distributors shall be added to the amount paid to the manufacturer in order to determine “manufacturer's list price.” In the case of a wholesaler or distributor whose place of business is located outside this state, the “manufacturer's list price” for tobacco sold in this state by such wholesaler or distributor shall in all cases be considered to be the same as that of a wholesaler or distributor located within this state.

(t) “ Heated tobacco products ” means a product containing tobacco that produces an inhalable aerosol by (i) heating the tobacco without combustion of the tobacco or (ii) heat generated from a combustion source that only or primarily heats rather than burns the tobacco.
Miss. Code Ann. § 27-19-56.331 — MS Code / Title 27 / Chapter 17 / Section 19-56.331
Miss. Code Ann. § 27-19-56.331
Status: in_force

(1) Beginning with any registration year commencing on or after July 1, 2020, 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 Palmer Home for Children. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Palmer Home for Children, 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 the Palmer Home for Children.

(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, 2023.
Miss. Code Ann. § 27-51-9 — MS Code / Title 27 / Chapter 33 / Section 51-9
Miss. Code Ann. § 27-51-9
Status: in_force

For the purposes of this chapter, the fiscal year shall commence on August 1 and shall end on July 31 of each year. The taxable year shall run concurrently with the taxable year in effect in the law pertaining to the payment of the road and bridge privilege license tax on motor vehicles. Except as otherwise provided in Section 27-41-2 , ad valorem taxes on motor vehicles shall be collected by the county tax collector for the county and state and by the municipal tax collector for the municipalities. Ad valorem taxes for any ensuing year may be paid during the month as provided in Section 27-19-31 , however, and said ad valorem taxes on any motor vehicle must be paid at the same time or prior to the time that the road and bridge privilege license is issued for the subject motor vehicle, unless herein otherwise specifically exempt from such ad valorem taxes. The ad valorem tax on motor vehicles shall be computed on the millage rates in effect at the time such privilege license tax is to be paid.
Miss. Code Ann. § 27-15-133 — MS Code / Title 27 / Chapter 1 / Section 15-133
Miss. Code Ann. § 27-15-133
Status: in_force

There shall be allowed as a credit against the tax imposed under Sections 27-15-103 through 27-15-129 , in an amount equal to ten percent (10%) of the gross premium receipts on new policies written for essential property insurance (as defined in Section 83-34-1 ) within the coast area of this state on or after January 1, 2007, for any domestic or foreign insurance company which writes policies within the coast area; provided, however, the credit allowed hereunder shall not exceed One Hundred Thousand Dollars ($100,000.00) during any calendar year. The State Tax Commission and the Department of Insurance shall determine what constitutes new policies written, or covering risk, within the coast area of this state. Any tax credit claimed under this section but not used in any taxable year may be carried forward for the three (3) succeeding tax years. For purposes of this section, “coast area” shall have the meaning as provided in Section 83-34-1 .
Miss. Code Ann. § 27-115-29 — MS Code / Title 27 / Chapter 41 / Section 115-29
Miss. Code Ann. § 27-115-29
Status: in_force

(1) The corporation shall establish and maintain a personnel program, including administrative rules and regulations for its employees. The corporation may procure benefit programs or group insurance plans and shall provide or arrange for a retirement plan. Unless otherwise specified by the president, employees of the corporation shall serve at the will and pleasure of the president who shall determine their compensation and benefits. The employees shall be subject to suspension, dismissal, reduction in pay, demotion, transfer, or other personnel action at the discretion of the president and shall not be subject to civil service provisions. The compensation of officers at the division head level and above shall be determined by the board. Corporation employees shall not be considered employees of the State of Mississippi.

(2) No board member, officer or employee of the corporation or any spouse, sibling, ascendant or descendant of a board member, officer or employee shall have a financial interest in any vendor doing business or proposing to do business with the corporation.

(3) No board member, officer or employee of the corporation with decision-making authority shall participate in any decision involving a lottery retailer with whom the board member, officer or employee or any spouse, sibling, ascendant or descendant of such board member, officer or employee has a financial interest.

(4) No officer or employee of the corporation who leaves the employ of the corporation nor any board member may represent any vendor or lottery retailer before the corporation for a period of one (1) year following termination of employment with the corporation or membership on the board.
Miss. Code Ann. § 27-41-53 — MS Code / Title 27 / Chapter 37 / Section 41-53
Miss. Code Ann. § 27-41-53
Status: in_force

The owner of the debts or property sold under Sections 27-41-47 , 27-41-49 and 27-41-51 shall have six (6) months from the day of sale in which to redeem his property, by complying with the conditions prescribed for the redemption of land sold for taxes; and the assignment of the debt or conveyance of the property by the collector shall be dealt with as provided for the conveyance of lands sold for taxes. The time for redemption shall not prevent the purchaser from exercising the rights of an owner, except the right to compromise or sell; but, in case of redemption, he shall be responsible for the real value of what he may have realized from the debt or property.
Miss. Code Ann. § 27-107-181 — MS Code / Title 27 / Chapter 37 / Section 107-181
Miss. Code Ann. § 27-107-181
Status: in_force

The Commission of Budget and Accounting shall require each agency making application for allocations to certify whether expenditures made and losses incurred as a direct result of the disaster are reimbursable under federal grants, private gifts, donations or otherwise.

In the event allocations are made under the provisions of Sections 27-107-169 through 27-107-189 , the commission of budget and accounting shall require that any reimbursements for expenditures made with the allocated funds shall be paid into the state treasury to the credit of the state general fund.
Miss. Code Ann. § 27-19-56.187 — MS Code / Title 27 / Chapter 15 / Section 19-56.187
Miss. Code Ann. § 27-19-56.187
Status: in_force

(1) In recognition of the patriotic services rendered by Mississippians who are recipients of the Southwest Asia Service Medal, the Afghanistan Campaign Medal, the Global War on Terrorism Expeditionary Medal or the Armed Forces Expeditionary Medal for service in, or in support of operations in, Afghanistan, any such person, 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 privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as an Afghanistan veteran. The tags shall be of such color and design as the Department of Revenue, with the advice of the State Veterans Affairs Board, 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 shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Southwest Asia Service Medal, the Afghanistan Campaign Medal, the Global War on Terrorism Expeditionary Medal or the Armed Forces Expeditionary Medal for service in, or in support of operations in, Afghanistan. The application and the additional fee, less Two Dollars ($2.00) 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, 2009, 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 or she 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 received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:

(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the State Veterans Affairs Board of this state for the benefit of the State Veterans Memorial Cemetery and veterans nursing homes in this state.

(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) Distinctive license tags shall not be issued under this section after July 8, 2020. A person issued a distinctive license tag under this section before July 8, 2020, may renew the license tag under Section 27-19-56.524(7) in the manner provided for the issuance and renewal of a tag in Section 27-19-56.524(7) .
Miss. Code Ann. § 27-65-91 — MS Code / Title 27 / Chapter 38 / Section 65-91
Miss. Code Ann. § 27-65-91
Status: in_force

The commissioner shall designate certain special agents appointed hereunder and evidenced by a written certificate of appointment under the seal of the tax commission, of which judicial notice shall be taken by all courts of this state. Such agents, when in possession of a warrant issued under authority of this chapter, shall have all the powers and duties of the sheriff in enforcing the provisions of the chapter relating to the warrant thus issued, and in making arrests of persons obstructing or seeking to obstruct the execution of such warrant, or in serving any writ, notice or order connected with the enrolled judgment for which the warrant is issued by whatever officer or authority of court issued.
Miss. Code Ann. § 27-13-5 — MS Code / Title 27 / Chapter 7 / Section 13-5
Miss. Code Ann. § 27-13-5
Status: in_force

(1)(a) Franchise tax levy. Except as otherwise provided in subsections (3), (4), (5) and (7) of this section, there is hereby imposed, to be paid and collected as hereinafter provided, a franchise or excise tax upon every corporation, association or joint-stock company or partnership treated as a corporation under the income tax laws or regulations, organized or created for pecuniary gain, having privileges not possessed by individuals, and having authorized capital stock now existing in this state, or hereafter organized, created or established, under and by virtue of the laws of the State of Mississippi, equal to:

(i) For tax years beginning before January 1, 2018, Two Dollars and Fifty Cents ($2.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.

(ii) For tax years beginning on or after January 1, 2018, but before January 1, 2019, Two Dollars and Fifty Cents ($2.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.

(iii) For tax years beginning on or after January 1, 2019, but before January 1, 2020, Two Dollars and Twenty-five Cents ($2.25) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.

(iv) For tax years beginning on or after January 1, 2020, but before January 1, 2021, Two Dollars ($2.00) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.

(v) For tax years beginning on or after January 1, 2021, but before January 1, 2022, One Dollar and Seventy-five Cents ($1.75) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.

(vi) For tax years beginning on or after January 1, 2022, but before January 1, 2023, One Dollar and Fifty Cents ($1.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.

(vii) For tax years beginning on or after January 1, 2023, but before January 1, 2024, One Dollar and Twenty-five Cents ($1.25) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.

(viii) For tax years beginning on or after January 1, 2024, but before January 1, 2025, One Dollar ($1.00) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.

(ix) For tax years beginning on or after January 1, 2025, but before January 1, 2026, Seventy-five Cents (75¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.

(x) For tax years beginning on or after January 1, 2026, but before January 1, 2027, Fifty Cents (50¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.

(xi) For tax years beginning on or after January 1, 2027, but before January 1, 2028, Twenty-five Cents (25¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.

(b) In no case shall the franchise tax due for the accounting period be less than Twenty-five Dollars ($25.00).

(c) It is the purpose of this section to require the payment to the State of Mississippi of this tax for the right granted by the laws of this state to exist as such organization, and to enjoy, under the protection of the laws of this state, the powers, rights, privileges and immunities derived from the state by the form of such existence.

(2) Annual report of domestic corporations. Each domestic corporation shall file an annual report as required by the provisions of Section 79-4-16.22 .

(3)(a) A corporation that has negotiated a fee-in-lieu as defined in Section 57-75-5 shall not be subject to the tax levied by this section on such project; however, the fee-in-lieu payment shall be otherwise treated in the same manner as the payment of franchise taxes.

(b)(i) As used in this paragraph:

1. “ Authority ” shall have the meaning ascribed to such term in Section 57-75-5(b) ;

2. “ Project ” shall have the meaning ascribed to such term in Section 57-75-5(f)(xxix) ; and

3. “ Enterprise ” shall mean the corporation authorized for the project pursuant to Section 57-75-5(f)(xxix) .

(ii) The term of the franchise tax fee-in-lieu agreement negotiated under this subsection and authorized by Section 57-75-5(j) , between the authority and the enterprise for the project shall not exceed twenty-five (25) years. The franchise tax fee-in-lieu agreement shall apply only to new franchise tax liability attributable to the project, and shall not apply to any existing franchise tax liability of the enterprise in connection with any current operations in this state.

(iii) In the event that the annual number of full-time jobs maintained by the enterprise falls below the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise for two (2) consecutive years, the franchise tax fee-in-lieu for the project shall be suspended until the first tax year during which the annual number of full-time jobs maintained by the enterprise reaches the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise.

(iv) The enterprise shall be entitled to utilize a single sales apportionment factor in the calculation of its liability for franchise tax imposed by this chapter which is attributable to the project for any year for which it files a Mississippi franchise tax return. The enterprise shall be entitled to continue to utilize such single sales apportionment factor notwithstanding a suspension of the franchise tax fee-in-lieu pursuant to subparagraph (iii) of this paragraph.

(c) As used in this paragraph (c):

(i) “ Affiliated enterprise ” or an “ affiliate ” shall have the meaning ascribed to such term in Section 57-75-5(k)(ii) ;

(ii) “ Authority ” shall have the meaning ascribed to such term in Section 57-75-5(b) ;

(iii) “ Project ” shall have the meaning ascribed to such term in Section 57-75-5(f)(xxxi) ; and

(iv) “ Enterprise ” shall mean the corporation authorized for a particular project pursuant to Section 57-75-5(f)(xxxi) , or any corporation which becomes subject to the tax levied by this section because it is an affiliate of the corporation or other enterprise authorized for a particular project pursuant to Section 57-75-5(f)(xxxi) .

(v) The term of the franchise tax fee-in-lieu agreement negotiated under this subsection and authorized by Section 57-75-5(j) , between the authority and the enterprise shall expire in 2028 upon the repeal of the tax levied by this section. The franchise tax fee-in-lieu agreement shall apply only to new franchise tax liability attributable to the project, and shall not apply to any existing franchise tax liability of the enterprise in connection with any current operations in this state.

(vi) In the event that the annual number of full-time jobs maintained or caused to be maintained by the enterprise and/or any affiliate thereof falls below the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise for one or more years, the franchise tax fee-in-lieu for the project may be reduced or suspended by the authority until the first tax year during which the annual number of full-time jobs maintained or caused to be maintained by the enterprise and/or its affiliates reaches the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise.

(vii) The enterprise shall be entitled to utilize a single sales apportionment factor in the calculation of its liability for franchise tax imposed by this chapter which is attributable to the project for any year for which it files a Mississippi franchise tax return. The enterprise shall be entitled to continue to utilize such single sales apportionment factor notwithstanding a suspension of the franchise tax fee-in-lieu pursuant to subparagraph (vi) of this paragraph. In no event shall an enterprise be entitled to utilize a single sales apportionment factor for purposes of calculating its liability for franchise tax imposed by this chapter attributable to any operations or activities thereof subject to tax liability imposed by this chapter prior to January 1, 2023, except to the extent that the enterprise is entitled to utilize a single sales apportionment factor in the calculation of its liability for franchise tax attributable to any operations or activities thereof subject to tax liability imposed by this chapter prior to January 1, 2023, pursuant to any other section of law or regulation duly adopted by the department.

(d) As used in this paragraph (d):

(i) “ Affiliated enterprise ” or an “ affiliate ” shall have the meaning ascribed to such term in Section 57-75-5(k)(iii) ;

(ii) “ Authority ” shall have the meaning ascribed to such term in Section 57-75-5(b) ;

(iii) “ Project ” shall have the meaning ascribed to such term in Section 57-75-5(f)(xxxii) ; and

(iv) “ Enterprise ” shall mean a corporation authorized for a particular project pursuant to Section 57-75-5(f)(xxxii) , or any corporation which becomes subject to the tax levied by this section because it is an affiliate of the corporation or other enterprise authorized for a particular project pursuant to Section 57-75-5(f)(xxxii) .

(v) The term of the franchise tax fee-in-lieu agreement negotiated under this subsection and authorized by Section 57-75-5(j) , between the authority and the enterprise shall expire in 2028 upon the repeal of the tax levied by this section. The franchise tax fee-in-lieu agreement shall apply only to new franchise tax liability attributable to the project, and shall not apply to any existing franchise tax liability of the enterprise in connection with any current operations in this state.

(vi) In the event that the annual number of full-time jobs maintained or caused to be maintained by the enterprise and/or any affiliate thereof falls below the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise for one or more years, the franchise tax fee-in-lieu for the project may be reduced or suspended by the authority until the first tax year during which the annual number of full-time jobs maintained or caused to be maintained by the enterprise and/or its affiliates reaches the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise.

(e) As used in this paragraph (e):

(i) “ Affiliated enterprise ” or an “ affiliate ” shall have the meaning ascribed to such term in Section 57-75-5(k)(iv) .

(ii) “ Authority ” shall have the meaning ascribed to such term in Section 57-75-5(b) .

(iii) “ Project ” shall have the meaning ascribed to such term in Section 57-75-5(f) (xxxiii).

(iv) “ Enterprise ” shall mean a corporation authorized for a particular project pursuant to Section 57-75-5(f) (xxxiii), or any corporation which becomes subject to the tax levied by this section because it is an affiliate of the corporation or other enterprise authorized for a particular project pursuant to Section 57-75-5(f) (xxxiii).

(v) The term of the franchise tax fee-in-lieu agreement negotiated under this subsection and authorized by Section 57-75-5(j) , between the authority and the enterprise shall expire in 2028 upon the repeal of the tax levied by this section. The franchise tax fee-in-lieu agreement shall apply only to new franchise tax liability attributable to the project, and shall not apply to any existing franchise tax liability of the enterprise in connection with any current operations in this state.

(vi) In the event that the annual number of full-time jobs maintained or caused to be maintained by the enterprise and/or any affiliate thereof falls below the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise for one or more years, the franchise tax fee-in-lieu for the project may be reduced or suspended by the authority until the first tax year during which the annual number of full-time jobs maintained or caused to be maintained by the enterprise and/or its affiliates reaches the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise.

(4) An approved business enterprise as defined in the Growth and Prosperity Act shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the approved business enterprise in a growth and prosperity county or supervisors district as provided in the Growth and Prosperity Act.

(5) A business enterprise operating a project as defined in Section 57-64-33 , in a county that is a member of a regional economic development alliance created under the Regional Economic Development Act shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the business enterprise in such a county as provided in Section 57-64-33 .

(6) The tax levied by this chapter and paid by a business enterprise located in a redevelopment project area under Sections 57-91-1 through 57-91-11 shall be deposited into the Redevelopment Project Incentive Fund created in Section 57-91-9 .

(7) A business enterprise as defined in Section 57-113-1 or 57-113-21 that is exempt from certain state taxes under Section 57-113-5 or 57-113-25 shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the business enterprise.

(8) A taxpayer who is eligible to apply, as a credit against the tax levied by this chapter, a tax credit awarded by the Mississippi Development Authority in accordance with the Mississippi Flexible Tax Incentive Act may apply the tax credit in the amount available for such purpose, or such lesser amount determined by the taxpayer, pursuant to the Mississippi Flexible Tax Incentive Act. The credit applied for a tax-reporting period shall be reflected on the form of the return in the manner prescribed by the commissioner.
Miss. Code Ann. § 27-105-7 — MS Code / Title 27 / Chapter 25 / Section 105-7
Miss. Code Ann. § 27-105-7
Status: in_force

The Governor, Attorney General and auditor are authorized to cancel any coupon state bonds payable to bearer and to issue registered bonds in lieu thereof whenever such state bonds are offered as security for deposit. They shall make a full report of all such cancellations and issuance of new bonds, describing fully the bonds cancelled and the new bonds issued, and report same to the next succeeding legislative session.
Miss. Code Ann. § 27-115-5 — MS Code / Title 27 / Chapter 21 / Section 115-5
Miss. Code Ann. § 27-115-5
Status: in_force

As used in this chapter, the following words and phrases shall have the following meanings unless the context clearly requires otherwise:

(a) “ Corporation ” means the Mississippi Lottery Corporation.

(b) “ Lottery ” means any game of chance approved by the corporation and operated pursuant to this chapter, which utilizes the sale of paper tickets for various intrastate and multistate or multisovereign lottery games (such as Pick-3, Pick-4, Mega Millions, Powerball), and “instant tickets” as defined, but specifically excluding any form of “video lottery” or use of “video lottery terminal” as defined.

(c) “ Major procurement ” means any item, product or service in the amount of One Million Dollars ($1,000,000.00) or more, including, but not limited to, major advertising contracts, annuity contracts, prizes, products, and services unique to the Mississippi lottery.

(d) “ Net proceeds ” means gross lottery revenues minus amounts paid as prizes and expenses of operation of the lottery.

(e) “ Person ” means any individual, corporation, partnership, unincorporated association or other legal entity.

(f) “ President ” means the President of the Mississippi Lottery Corporation, who shall also serve as chief executive officer of the corporation.

(g) “ Retailer ” means any person with whom the corporation has contracted to sell lottery tickets to the public.

(h) “ Security ” means the protection of information that would provide an unfair advantage to any individual involved in the operation of the lottery, protection and preservation of the integrity of lottery games and operations, as well as measures taken to prevent crimes against the corporation and its retailers.

(i) “ Vendor ” means any person who has entered into a contract with the corporation.

(j) “ Fiscal year ” means the fiscal year used by the State of Mississippi government.

(k) “ Board ” means the Mississippi Lottery Corporation Board of Directors.

(l) “ Instant ticket ” means a lottery game in which a player scratches a coating from one or more play areas on a ticket to determine if he or she has won, as indicated by the symbols and words that are revealed.

(m) “ Video lottery ” and “ video lottery terminal ” means any electronic interactive computerized game machine or device equipped with a video screen and buttons, keys, a keyboard, touchscreen or other input device allowing input by an individual player and into which the player inserts coins, tokens, currency or other representation of value (including, but not limited to, an electronic card, ticket or other thing on which value is recorded electronically) as consideration in order for play of a game to be available, and through which, as a result of the play of a game, the player may receive free games, credits redeemable for cash or a noncash prize, or some other thing of value, whether or not received directly from the device, or nothing, determined wholly or predominantly by chance.
Miss. Code Ann. § 27-17-483 — MS Code / Title 27 / Chapter 7 / Section 17-483
Miss. Code Ann. § 27-17-483
Status: in_force

No tax levied under the provisions of this chapter shall be levied, assessed or collected from or against any municipality in this state which operates any business which is taxed hereunder, it being the intention of the legislature that all municipalities are specifically exempted from taxation under this chapter and it shall never be construed as being the intention of the legislature to levy any privilege tax against any municipality in the state.
Miss. Code Ann. § 27-15-87 — MS Code / Title 27 / Chapter 9 / Section 15-87
Miss. Code Ann. § 27-15-87
Status: in_force

(1) Upon each individual acting as an insurance producer, limited lines producer, limited lines credit insurance producer$100.00.

(2) Upon each individual acting as an insurance producer, limited lines producer or limited lines credit insurance producer that amends its privilege license by adding or removing a line of authority or for the issuance of a duplicate license $ 25.00.
Miss. Code Ann. § 27-59-9 — MS Code / Title 27 / Chapter 27 / Section 59-9
Miss. Code Ann. § 27-59-9
Status: in_force

If the commission approves the application and bond, it shall issue a permit authorizing said applicant to engage in business as a distributor and said permit shall not be assignable or otherwise transferable, provided, however, that no such permit shall be issued unless the applicant has complied with the provisions of Section 75-57-49, Mississippi Code of 1972 . Said permit may be revoked for a single business location or any such locations by the commission at any time upon ten (10) days' written notice, if said distributor shall fail to pay the compressed gas taxes and penalties due within the time provided by law, or shall fail in any way to comply with all the provisions of this chapter, but such cancellation shall not relieve the distributor or his sureties from liability on the distributor's bond. No permit shall be issued any applicant who is in arrears, or default to the state or any subdivision thereof for any taxes.

Any person engaging in the business of a distributor without a permit having first been obtained as provided herein, or after any permit granted a distributor has been revoked, shall forfeit all right to do business as a distributor in the State of Mississippi for a period of not less than one (1) year, nor more than five (5) years. It shall be the duty of the commission, when it shall have knowledge, that any person is engaging in business as a distributor without a valid permit, to proceed by injunction or otherwise to prevent the continuance of said business of distributor of compressed gas, and any judge or chancellor, now authorized to grant injunctions, shall grant an injunction enjoining the continuance of said business for not less than one (1) year nor more than five (5) years.
Miss. Code Ann. § 27-13-19 — MS Code / Title 27 / Chapter 3 / Section 13-19
Miss. Code Ann. § 27-13-19
Status: in_force

(1) Returns filed under the provisions of this chapter must be certified to by a written declaration that it is made under the penalties of perjury and must be signed by either the president, vice president or treasurer of the corporation.

(2) If any foreign corporation taxable under this chapter has no office or place of business in this state, such corporation shall file with the state tax commission a surety in an amount to be determined by the commission, not to exceed One Thousand Dollars ($1,000.00), payable to the State of Mississippi, to insure that a timely return shall be prepared, filed and tax paid by such corporation.

(3) In the case of a receiver, trustee in bankruptcy or assignees operating the property or business of a corporation, such receiver, trustee or assignee shall make returns for such corporation in the same manner and form as corporations are required to make returns; and any tax due on the basis of such returns shall be collected in the same manner as if collected from the corporation of whose business or property they have custody or control.
Miss. Code Ann. § 27-59-17 — MS Code / Title 27 / Chapter 49 / Section 59-17
Miss. Code Ann. § 27-59-17
Status: in_force

If a permittee shall at any time file a false report of any date or information required by this chapter, or shall fail, refuse or neglect to file any report as required by this chapter, or to pay the full amount of any tax required by this chapter, or fail to maintain accurately any required records, the comptroller may cancel his permit; provided, however, that, before canceling any such permit, the comptroller shall notify the permittee to show cause within ten (10) days of the date of the notice why such permit should not be canceled; and provided also that at any time prior to and pending such hearing the comptroller may, in the exercise of reasonable discretion, suspend such permit.
Miss. Code Ann. § 27-19-56.192 — MS Code / Title 27 / Chapter 19 / Section 19-56.192
Miss. Code Ann. § 27-19-56.192
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 each motor vehicle registered in his name identifying such person as a supporter of the Madison Central Jaguars. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of Madison Central administration, 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) 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, 2009, 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 the total fees collected under this section to the State Treasurer who 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 Madison Central Jaguars Booster Club.

(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. § 27-8-11 — MS Code / Title 27 / Chapter 3 / Section 8-11
Miss. Code Ann. § 27-8-11
Status: in_force

(1) The initial basis in the hands of a resident shareholder of an S corporation in the stock of the S corporation and any indebtedness of the S corporation to the shareholder shall be determined in the manner provided under the Code and shall be determined as of the date that is the latest to occur of (a) the date on which the shareholder last became a resident of this state, (b) the date on which the shareholder acquired the stock or the indebtedness of the corporation or (c) the effective date of the corporation's most recent S election under the Code. This date may be before January 1, 1994.

(2) The initial basis of a resident shareholder in the stock and indebtedness of an S corporation shall be adjusted after the date specified in subsection (1) of this section in the manner and to the extent required by Section 1011 of the Code except that, with respect to any taxable period during which the shareholder is a resident of this state,

(a) Any differences between state and federal taxable income shall be taken into account; and

(b) Any adjustments made pursuant to Section 1367 of the Code for a taxable period during which this state did not measure the income of a shareholder of an S corporation by reference to the S corporation's income shall not be taken into account.

(3) The initial basis in the hands of a nonresident shareholder of an S corporation in the stock of the S corporation and any indebtedness of the S corporation to the shareholder shall be zero as of the date that is the latest to occur of (a) the date on which the shareholder last became a nonresident of this state, (b) the date on which the shareholder acquired the stock or the indebtedness of the corporation or (c) the effective date of the corporation's most recent S election under the Code. This date may be before January 1, 1994.

(4) The initial basis of a nonresident shareholder in the stock and indebtedness of an S corporation shall be adjusted after the date specified in subsection (3) of this section as provided in Section 1367 of the Code, except that such adjustments shall be limited to that portion of the income attributable to the state that is taken into account by the shareholder pursuant to Section 27-8-7(2) . In computing income attributable to the state for purposes of the preceding sentence, any modification made for income exempt from federal or this state's taxation shall not be taken into account.

(5) The basis in the hands of a resident shareholder of an S corporation in the stock of the S corporation shall be reduced by the amount allowed as a loss or deduction pursuant to Section 27-8-13(4) .

(6) The basis in the hands of a resident shareholder of an S corporation in the stock of the S corporation shall be reduced by the amount of any cash distribution which is not taxable to the shareholder as a result of the application of Section 27-8-17(2) .

(7) For purposes of this section, any person acquiring stock or indebtedness of an S corporation by gift from a person who is a resident of this state at the time of the gift shall be considered to have acquired the stock or indebtedness at the time the donor acquired the stock or indebtedness.
Miss. Code Ann. § 27-77-7 — MS Code / Title 27 / Chapter 55 / Section 77-7
Miss. Code Ann. § 27-77-7
Status: in_force

(1) The findings and order of the Board of Tax Appeals entered under Section 27-77-5 shall be final unless the agency or the taxpayer shall, within sixty (60) days from the date the Board of Tax Appeals mailed the order, file a petition in the chancery court appealing the order. If the petition under this subsection is filed by the taxpayer, the petition shall be filed against the Department of Revenue as respondent. If the petition under this subsection is filed by the agency, the petition shall be filed against the taxpayer as respondent. The petition shall contain a concise statement of the facts as contended by the petitioner, identify the order from which the appeal is being taken and set out the type of relief sought. If in the action, the taxpayer is seeking a refund or credit for an alleged overpayment of any tax other than individual or corporate income tax or franchise tax, the taxpayer shall allege in the petition or in his answer, where the appeal is filed by the agency, that he alone bore the burden of the tax sought to be refunded or credited and did not directly or indirectly collect the tax from anyone else; however, this requirement shall not apply in any case involving a claim for incentives based on payroll withholding or other incentives, rebates or other economic benefits the computation of which is based, in whole or in part, upon taxes withheld or paid. The respondent to the petition has thirty (30) days from the date of service of the petition to file a cross-appeal.

(2) A petition under subsection (1) of this section shall be filed in the chancery court of the county or judicial district in which the taxpayer has a place of business or in the Chancery Court of the First Judicial District of Hinds County, Mississippi; however, a resident taxpayer may file the petition in the chancery court of the county or judicial district in which he is a resident. If both the agency and the taxpayer file a petition under subsection (1) of this section, the appeals shall be consolidated and the chancery court where the taxpayer filed his petition shall have jurisdiction over the consolidated appeal.

(3) Unless otherwise ordered by the chancery court upon motion by the agency, no taxpayer appealing an order of the Board of Tax Appeals under this section shall be required to post security or a bond, or otherwise pay to the agency, under protest or otherwise, any contested taxes, interest, penalties or other amounts. After a petition or cross-appeal is filed by a taxpayer under this section, if the agency believes that its ability to obtain payment from the taxpayer of the taxes, penalties and interest in issue is jeopardized by its inability to proceed with collection due to the filing of the appeal or cross-appeal by the taxpayer or if the agency believes that the appeal or cross-appeal is being brought to delay payment of the taxes, penalties or interest in issue, the agency may move the chancery court to require the taxpayer to post a bond or other adequate security for the payment of any judgment of the court. Upon consideration of such motion, after notice and hearing, the chancellor shall determine whether a bond or other security is needed to protect the interest of the state in regard to the timely payment of the taxes, penalties and interest in issue. If the chancellor determines that a bond or other security is necessary to protect the interest of the state, the chancellor shall provide the taxpayer sixty (60) days from the date that he enters an order on the motion to post with the clerk of the court the bond or other security that the chancellor determines is needed to protect the state's interest. To avoid the accruing of additional penalty and interest while an appeal is pending, a taxpayer appealing an order of the Board of Tax Appeals affirming a tax assessment may, prior to the filing of the petition, pay to the agency, under protest, the amount ordered by the Board of Tax Appeals to be paid and seek a refund of such taxes, plus interest thereon, in the appeal. The taxpayer shall pay to the agency any tax included in the assessment which he is not contesting. If the petition initiating the appeal is filed by the taxpayer, the payment of the uncontested tax shall be made prior to the expiration of the sixty-day time period for filing a petition under subsection (1) of this section or the commissioner may institute collection proceedings for such uncontested amount. If the petition initiating the appeal is filed by the agency, the payment of the uncontested tax shall be made prior to the expiration of the sixty-day time period for the filing of the petition. Failure of the taxpayer to timely pay the uncontested tax shall not bar the taxpayer from obtaining a reduction, abatement and/or refund of any contested tax in the appeal and shall not result in the taxpayer's appeal or cross-appeal being dismissed or delayed or judgment being entered granting the agency the relief it requested.

(4) In an action under this section resulting from an order of the Board of Tax Appeals involving a refund claim denial, the agency shall refund or credit to the taxpayer, as provided by law, the amount of any overpayment included in the refund claim which the agency does not contest. If the petition initiating the appeal is filed by the agency, the uncontested overpayment shall be paid or credited to the taxpayer prior to the expiration of the sixty-day time period for filing a petition under subsection (1) of this section. If the petition initiating the appeal is filed by the taxpayer, such uncontested overpayment shall be paid or credited to the taxpayer prior to the expiration of the thirty-day time period for the filing of an answer or other response to the petition as provided in subsection (5) of this section. Failure of the agency to timely pay or credit the uncontested overpayment to the taxpayer shall bar the agency from obtaining an affirmation, in whole or in part, of the refund claim denial in issue until the payment or claim is made, but shall not result in the agency's appeal or cross-appeal being dismissed or judgment being entered granting the taxpayer the relief he requested.

(5) Upon the filing of the petition under subsection (1) of this section, the clerk of the court shall issue a summons to the respondent requiring the respondent to answer or otherwise respond to the petition within thirty (30) days of service. Where the agency is the respondent, the summons shall be served on the agency by personal service on the commissioner as the chief executive officer of the agency. The chancery court in which a petition under subsection (1) of this section is properly filed shall have jurisdiction to hear and determine the cause or issues joined as in other cases. In any petition, cross-appeal or answer in which the taxpayer is seeking a refund or credit for an alleged overpayment of any tax other than individual or corporate income tax or franchise tax the taxpayer shall prove by a preponderance of the evidence that he alone bore the burden of the tax sought to be refunded or credited and did not directly or indirectly collect the tax from anyone else; however, this requirement shall not apply in any case involving a claim for incentives based on withholding taxes or other incentives, rebates or other economic benefits the computation of which is based, in whole or in part, upon taxes withheld or paid. At trial of any action brought under this section, the chancery court shall give no deference to the decision of the Board of Tax Appeals, the Board of Review or the Department of Revenue, but shall give deference to the department's interpretation and application of the statutes as reflected in duly enacted regulations and other officially adopted publications. The chancery court shall try the case de novo and conduct a full evidentiary judicial hearing on all factual and legal issues raised by the taxpayer which address the substantive or procedural propriety of the actions of the Department of Revenue being appealed. The chancery court is expressly prohibited from trying any action filed pursuant to this section using the more limited standard of review specified for appeals in Section 27-77-13 of this chapter. Based on the evidence presented at trial, the chancery court shall determine whether the party bringing the appeal has proven by a preponderance of the evidence or a higher standard if required by the issues raised, that he is entitled to any or all of the relief he has requested. The chancery court shall decide all factual and legal questions presented, including those as to legality and the amount of tax, refund, tax credit or tax incentive due as well as whether and to what extent the imposition of interest and/or penalties are warranted under the facts of the case, and if it finds that the tax assessment, denial of the claim for a tax refund, tax credit or tax incentive or other action of the agency in issue is incorrect or invalid, in whole or in part, it shall determine the amount of tax or refund due, including interest and, if applicable, penalty to date, and enter such order or judgment as it deems proper. Interest and penalty included in this determination shall be computed by the court based on the methods for computing penalty and interest as specified by law for the type of tax in issue, and the court shall have the same discretion as the commissioner in determining whether and to what extent such amounts are warranted under the facts of the case. When the chancery court determines that an overpayment exists, the determination as to whether such overpayment shall be refunded to the taxpayer or credited against the taxpayer's future taxes shall be made by the chancery court based on the method for handling overpayments as specified by the law for the type of tax in issue. Either the agency or the taxpayer, or both, shall have the right to appeal from the order of the chancery court to the Supreme Court as in other cases. If an appeal is taken from the order of the chancery court, any bond or other security required to be posted by order of the chancery court shall continue to remain in place until a final decision is rendered in the case.
Miss. Code Ann. § 27-9-53 — MS Code / Title 27 / Chapter 4 / Section 9-53
Miss. Code Ann. § 27-9-53
Status: in_force

The commissioner may from time to time make such rules and regulations not inconsistent with this chapter as he may deem necessary to enforce its provisions and may prescribe forms to be used in the administration of this chapter.
Miss. Code Ann. § 27-104-351 — MS Code / Title 27 / Chapter 39 / Section 104-351
Miss. Code Ann. § 27-104-351
Status: in_force

(1) This section shall be known and may be cited as the “Line-Item Appropriation Transparency Act.”

(2) As used in this section, unless the context clearly indicates otherwise:

(a) “ Local government entity ” means any county, municipality, school district, public hospital or other political subdivision of the state.

(b) “ Pass-through funding ” means a line-item appropriation by the Legislature to a state agency that is itemized on a separate line in a state agency's appropriation bill and that is intended to be passed through the state agency to one or more:

(i) Local government entities;

(ii) Private organizations, including not-for-profit organizations; or

(iii) Persons in the form of a loan or grant. “Pass-through funding” may be general funds, dedicated credits, or any combination of state funding sources, and may be ongoing or one-time.

(c) “ Recipient entity ” means a local government entity or private entity, including a nonprofit entity, that receives money by way of pass-through funding from a state agency.

(d) “ State agency ” shall have the same meaning as provided in Section 27-103-103 , and shall include any other subagency or board under the supervision of that state agency.

(e) “ State money ” means funds in the State General Fund and all state-support special funds which are in the Budget Contingency Fund, Capital Expense Fund, Working-Cash Stabilization Reserve Fund, Education Enhancement Fund, Healthcare Expendable Fund, Tobacco Control Program Fund, BP Settlement Fund, Gulf Coast Restoration Fund and any other special funds that are determined by the Joint Legislative Budget Committee to be a state-support special fund. “State money” does not include contributions or donations received by a state agency.

(f) “ Department ” means the Department of Finance and Administration.

(3) A state agency may not provide a recipient entity state money from pass-through funding unless:

(a) The state agency enters into a written agreement with the recipient entity, which details the criteria and reporting requirements as provided in this section; and

(b) The written agreement described in paragraph (a) of this subsection requires the recipient entity to provide to the state agency the following:

(i) A written description and an itemized report detailing the expenditure of state money or the intended expenditure of any state money that has not been spent. Such report shall be submitted at least quarterly on dates determined by the department; and

(ii) A final written itemized report when all the state money is spent.

Disbursements shall only be made after the written agreement described in paragraph (a) of this subsection has been signed and shall be contingent upon the recipient entity complying with the quarterly reporting requirements required by paragraph (b) of this subsection.

(4) On or before June 30 of each year or a date determined by the department, a state agency shall provide to the department a copy of the written agreements, written descriptions, and reports of itemized expenditures required under subsection (3) of this section.

(5) The department is responsible for obtaining the written agreements, written descriptions, and itemized reports required by subsection (3) of this section from state agencies. The department is further responsible for consolidating and presenting a report on the previous fiscal year's pass-through expenditures and providing it to the Joint Legislative Budget Committee by October 1 of each year.

(6) The department shall create all of the following documents which shall be in such form and contain such information as the department prescribes:

(a) Written agreement as described in subsection (3)(a) of this section;

(b) Written description and itemized report as described in subsection (3)(b) of this section; and

(c) Final itemized report as described in subsection (3)(b) of this section.

A state agency shall utilize these documents when complying with the criteria set forth in this section.

(7) Notwithstanding subsection (3) of this section, a state agency is not required to comply with this section to the extent that the pass-through funding is issued:

(a) Under a competitive award process;

(b) In accordance with a formula enacted in statute;

(c) In accordance with a state program under parameters in statute or rule that guides the distribution of the pass-through funding;

(d) Under the authority of Sections 37-151-200 through 37-151-215 ; or

(e) In accordance with an appropriations act of the Legislature that specifically provides an exemption from the provisions of this section.

(8) Unless a recipient entity is required to comply with Section 31-7-1 et seq. because it is an agency or public body, the fact that it is a recipient entity does not create such an obligation.
Miss. Code Ann. § 27-19-56.309 — MS Code / Title 27 / Chapter 4 / Section 19-56.309
Miss. Code Ann. § 27-19-56.309
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 Mississippi Golf Association. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Golf Association, 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 the Mississippi Golf Association.

(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, 2018.
Miss. Code Ann. § 27-19-56.296 — MS Code / Title 27 / Chapter 4 / Section 19-56.296
Miss. Code Ann. § 27-19-56.296
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 Lafayette 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 Lafayette 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 Lafayette Endowment for 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. § 27-69-13 — MS Code / Title 27 / Chapter 27 / Section 69-13
Miss. Code Ann. § 27-69-13
Status: in_force

There is hereby imposed, levied and assessed, to be collected and paid as hereinafter provided in this chapter, an excise tax on each person or dealer in cigarettes, cigars, stogies, snuff, chewing tobacco, and smoking tobacco, or substitutes therefor, upon the sale, use, consumption, handling or distribution in the State of Mississippi, as follows:

(a) On cigarettes, the rate of tax shall be Three and Four-tenths Cents (3.4¢) on each cigarette sold with a maximum length of one hundred twenty (120) millimeters; any cigarette in excess of this length shall be taxed as if it were two (2) or more cigarettes. Provided, however, if the federal tax rate on cigarettes in effect on June 1, 1985, is reduced, then the rate as provided herein shall be increased by the amount of the federal tax reduction. Such tax increase shall take effect on the first day of the month following the effective date of such reduction in the federal tax rate. Heated tobacco products shall not be taxed as cigarettes under this paragraph (a); however, this exclusion shall not affect heated tobacco products for any purposes related to Section 27-70-1 et seq.

(b) On cigars, cheroots, stogies, snuff, chewing and smoking tobacco and all other tobacco products except cigarettes and heated tobacco products, the rate of tax shall be fifteen percent (15%) of the manufacturer's list price.

(c) On heated tobacco products, the rate of tax shall be one and twenty-five one-hundredths cents (1.25¢) on each disposable heated tobacco unit or stick sold to be used for consumption by insertion into a heated tobacco product heating system device.

No stamp evidencing the tax herein levied on cigarettes shall be of a denomination of less than One Cent (1¢), and whenever the tax computed at the rates herein prescribed on cigarettes shall be a specified amount, plus a fractional part of One Cent (1¢), the package shall be stamped for the next full cent; however, the additional face value of stamps purchased to comply with taxes imposed by this section after June 1, 1985, shall be subject to a four percent (4%) discount or compensation to dealers for their services rather than the eight percent (8%) discount or compensation allowed by Section 27-69-31 .

Every wholesaler shall purchase stamps as provided in this chapter, and affix the same to all packages of cigarettes handled by him as herein provided.

The above tax is levied upon the sale, use, gift, possession or consumption of tobacco within the State of Mississippi, and the impact of the tax levied by this chapter is hereby declared to be on the vendee, user, consumer or possessor of tobacco in this state; and when said tax is paid by any other person, such payment shall be considered as an advance payment and shall thereafter be added to the price of the tobacco and recovered from the ultimate consumer or user.
Miss. Code Ann. § 27-115-21 — MS Code / Title 27 / Chapter 39 / Section 115-21
Miss. Code Ann. § 27-115-21
Status: in_force

(1) The president, as chief executive officer of the corporation, shall direct and supervise all administrative and technical activities in accordance with the provisions of this chapter and within the administrative rules and regulations adopted by the board. The president shall:

(a) Supervise and administer the operation of the corporation, the lottery and its games.

(b) Employ and direct such personnel as may be necessary to carry out the purposes of this chapter and utilize such services, personnel or facilities of the corporation as he or she may deem necessary.

(c) Contract in accordance with the administrative rules and regulations adopted by the corporation with lottery retailers.

(d) Make available for inspection by the board or any member of the board, upon request, all books, records, files, and other information and documents of his or her office and to advise the board and recommend such administrative rules and regulations and other matters he or she deems necessary and advisable to improve the operation and administration of the lottery.

(e) Subject to the limitations under Section 27-115-69 , enter into any contract pursuant to this chapter with any person for the promotion and operation of the lottery or for the performance of any of the functions as provided in this chapter or administrative rules and regulations adopted by the board.

(f) Attend meetings of the board or appoint a designee to attend on his or her behalf.

(g) Not later than thirty (30) days before the beginning of the corporation's fiscal year, submit the proposed annual budget of the corporation and projected net proceeds to the board for review and approval. In addition, the proposed annual budget of the corporation shall include a personnel table reporting information for each full-time and part-time permanent position, as follows:

(i) The position title and the salary for each position in the existing operating budget for the current fiscal year, indicating whether each position is filled or vacant as of the reporting date.

(ii) The position title and the salary recommended for each position for the next fiscal year.

(2) The president, with the approval of the board, may amend or modify the budget at any time in any manner deemed necessary for the proper operation of the corporation.

(3) Following his or her approval by the Governor and during his or her entire employment by the board, the president shall reside in Mississippi.

(4) The president and the board shall conduct an ongoing examination of the operation and administration of lotteries in other states and/or countries, including reviewing available literature on the subject, of federal laws and regulations which may affect the operation of the lottery, and of the reaction of citizens of this state to existing or proposed features of lottery games with a view toward implementing improvements that will tend to serve the purposes of this chapter. The president may also establish one or more market or equipment research centers for lottery products and may establish lottery player information centers.

(5) The president shall require bond from corporate employees with access to corporate funds or lottery funds in such an amount as provided in the administrative rules and regulations of the board.

(6) The president may:

(a) Require bond from other employees as he or she deems necessary.

(b) For good cause, suspend, revoke or refuse to renew any contract entered into in accordance with this chapter or the administrative rules and regulations of the board.

(c) Upon specific or general approval of the board, conduct hearings and administer oaths to persons for the purpose of assuring the security or integrity of lottery operations, or to determine the qualifications or compliance by vendors and retailers.

(d) Upon specific or general approval of the board, enter into personal service contracts pursuant to administrative rules and regulations adopted by the board and compensate such consultants and technical assistants as may be required to carry out the provisions of this chapter.

(e) By agreement, secure information and services as he or she may deem necessary from any department, agency or unit of the federal, state or local government, and to the extent allowed by federal or state law, may compensate such department, agency or unit of government for its information and services.

(7) Agencies, departments or units of state government shall cooperate with the corporation to assure the integrity of the lottery and the effective operation of the lottery games.
Miss. Code Ann. § 27-105-323 — MS Code / Title 27 / Chapter 45 / Section 105-323
Miss. Code Ann. § 27-105-323
Status: in_force

In any county where a county depository or depositories shall qualify as herein provided, every such depository, at the regular January, April, July and October meetings of the board of supervisors, and at such other times as may be required by the board, shall make to the board of supervisors a detailed report of all moneys received by it and of the disbursements thereof, so that said receipts and disbursements shall clearly and distinctly appear; and each depository shall exhibit with its reports the vouchers for the disbursements charged therein, and all such vouchers paid by the county depository shall be marked cancelled by the clerk and shall be filed and preserved by the clerk subject to examination by the state auditing department. Such depository shall also, at the time of making such reports, present a certified statement of the amount then on deposit in the depository, and shall, upon demand of the board of supervisors, bring all moneys belonging to the county to the board of supervisors to be counted; and, if any county depository shall neglect or refuse to make such reports, it shall forfeit the sum of two hundred and fifty dollars ($250.00) to be recovered by suit in the name of the county for its use.
Miss. Code Ann. § 27-51-17 — MS Code / Title 27 / Chapter 31 / Section 51-17
Miss. Code Ann. § 27-51-17
Status: in_force

The tax collector of each county shall be supplied with a sufficient number of tax receipts to be used by him in the collection of both the privilege tax and the ad valorem tax on all taxable motor vehicles in his county. The tax receipt for these purposes shall be a combination receipt and shall carry a number which shall be the same number as that of the road and bridge privilege tax receipt and tag number for each such motor vehicle. Under no circumstances shall one tax receipt be used for receipting the ad valorem taxes on more than one motor vehicle.

There shall also be ample provisions made on these tax receipt forms for receipting ad valorem taxes collected for any municipality or municipal separate school district in the county, in case the county tax collector is legally directed as hereinafter provided to collect such taxes at the same time such tax collections are made for the county. This combination tax receipt form shall be prescribed by the tax commission in cooperation with the administrator of the road and bridge privilege tax law, and the administrator of the road and bridge privilege tax law shall supply them.

The county tax collector of each county shall also secure an ample supply of ad valorem tax receipts to be used by him in collecting the ad valorem taxes on all motor vehicles in his county for which the road and bridge privilege tax license will be issued by the administrator of the road and bridge privilege tax law. Ample provisions shall also be made on these forms for receipting any municipal and municipal separate school district ad valorem taxes collected, in case the county tax collector is legally directed to collect such taxes. All such ad valorem tax receipt forms for each county, for the collection of ad valorem taxes only, shall be numbered in consecutive order beginning with the number “one”; they shall be made up in triplicate, the exact form of which shall be prescribed by the state tax commission, and they shall be supplied by the county board of supervisors. A separate receipt shall be issued for each motor vehicle on which ad valorem taxes are paid.
Miss. Code Ann. § 27-15-115 — MS Code / Title 27 / Chapter 3 / Section 15-115
Miss. Code Ann. § 27-15-115
Status: in_force

In addition to all other taxes authorized by law, insurance companies shall pay the license and privilege taxes imposed by Sections 27-15-81 and 27-15-83 , the taxes imposed by Sections 27-15-103 through 27-15-117 , ad valorem taxes on real estate and tangible personal property, state income tax, sales tax levied on a vendor with a requirement of adding it to the sales price and use tax levied on the cost of tangible personal property purchased outside this state for use within this state.
Miss. Code Ann. § 27-19-54 — MS Code / Title 27 / Chapter 1 / Section 19-54
Miss. Code Ann. § 27-19-54
Status: in_force

(1) Any legal resident of the State of Mississippi who was a prisoner of war or who is a recipient of the Congressional Medal of Honor is privileged to obtain one (1) motor vehicle license plate or tag on an annual basis in his county of legal residence. The registration year of such motor vehicle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31, Mississippi Code of 1972 .

(2) This section pertains only to tags or plates for private passenger motor vehicles or pickup trucks.

(3) Proof of ownership of each particular motor vehicle for which a license plate or tag is requested and proof that the owner thereof is a former prisoner of war or a recipient of the Congressional Medal of Honor must be shown at time of application for such plate or tag. A certificate from the State Veterans Affairs Board stating that said individual is a former prisoner of war or a recipient of the Congressional Medal of Honor shall be sufficient proof.

(4) Vehicles owned by such former prisoners of war, a recipient of the Congressional Medal of Honor or the unmarried surviving spouse of any such person are hereby exempt from all motor vehicle registration fees and privilege taxes.

(5) The State Tax Commission is directed to furnish to the tax collector of each county a sufficient number of distinctive motor vehicle license plates or tags which shall be of such color and design as the State Tax Commission shall prescribe subject to the approval of the Mississippi License Tag Commission and in accordance with the provisions of Section 27-19-41 . However, such distinctive plates or tags shall bear and include the words “Ex-POW.”

(6) A license issued under this section shall not be transferable to any other person; however, the surviving spouse of a deceased person who was issued a license plate or tag under this section shall be entitled to apply for or retain a license issued under this section and may continue annually to renew registration for one (1) motor vehicle license plate or tag under this section for as long as the spouse remains unmarried. At the time of application or renewal registration, a surviving spouse who desires to retain the distinctive plate or tag issued under this section shall file with the county tax collector a sworn statement that the spouse is unmarried.

(7) Any person evading or violating any of the provisions of this section, or attempting to secure benefits under this section to which he is not entitled, shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for not less than six (6) months, or both.

(8) As used in this section, the term “ prisoner of war ” means any regularly appointed, enrolled, enlisted or inducted member of the military or naval forces of the United States who was held as a prisoner of war for any period of time by any government of any nation with which the United States has been at war; and it also means any regularly appointed, enrolled, enlisted or inducted member of the Armed Forces of the United States who was held as a prisoner of war for any period of time subsequent to June 25, 1950, by any hostile force with which the Armed Forces of the United States were actually engaged in armed conflict subsequent to such date and prior to August 21, 1954, or any person (military or civilian) assigned to duty on the U.S.S. Pueblo who was captured by the military forces of North Korea on January 23, 1968, and thereafter held prisoner by the government of North Korea for any period of time ending on or before December 23, 1968, except any person who, at any time, voluntarily, knowingly and without duress, gave aid to or collaborated with or in any manner served any such hostile force; and it also means any regularly appointed, enrolled, enlisted or inducted member of the Armed Forces of the United States who was held as a prisoner of war for any period of time during the Vietnam Conflict by any force hostile to the United States, except any such member who, at any time, voluntarily, knowingly and without duress, gave aid to or collaborated with, or in any manner served, such hostile force. The term “ Vietnam Conflict ” relates to the period beginning February 28, 1961, and ending on such date as shall thereafter be determined by presidential proclamation or concurrent resolution of the Congress.
Miss. Code Ann. § 27-65-29 — MS Code / Title 27 / Chapter 27 / Section 65-29
Miss. Code Ann. § 27-65-29
Status: in_force

(1) For purposes of this chapter the following definitions shall apply:

(a) “ Computer software ” shall mean any computer program or routine, or any set of one or more programs or routines, which are used or intended to cause one or more computers, pieces of computer-related peripheral equipment, automatic processing equipment, or any combination thereof, to perform a task or set of tasks. Computer software may be contained in or on magnetic tapes, discs or other tangible or electronic media or downloaded online. “Computer software” does not include charges for the use of or right to use physical computer equipment, infrastructure, servers, platforms and other tangible computer devices, including, but not limited to, items commonly referred to as “platform as a service” or “infrastructure as a service.”

(b) “ Computer software service ” shall mean the technical design and programming of computer software and includes installing, configuring, debugging, modifying, testing, or troubleshooting computer hardware, networks, programs or computer software. Computer software service does not include the following nonexclusive list of services:

(i) The use of or right to use physical computer equipment, infrastructure, servers, platforms and other tangible computer devices, including, but not limited to, items commonly referred to as “platform as a service” or “infrastructure as a service”;

(ii) Information and data processing services;

(iii) Services that use a computer, computer equipment, or computer software as a tool to perform or complete that service;

(iv) Internet access services or charges;

(v) Payment processing or banking services;

(vi) Real estate listing or pricing services;

(vii) Electronic advertising and marketing services; and

(viii) Social media services.

(c) “Information and data processing services” include, but are not limited to, automated or nonautomated services where the primary object of the service is the systematic performance of operations by the service provider to enter, store, sort, analyze, aggregate, classify, manipulate, convert, retrieve, extract and/or compile the required information into an appropriate form, usable information, or report. Information and data processing services include, but are not limited to, the following services:

(i) Check or payment processing services;

(ii) Image processing services;

(iii) Form processing services;

(iv) Billing services;

(v) Transcription services;

(vi) Word processing services;

(vii) Survey processing services;

(viii) Payroll processing services;

(ix) Claim processing services;

(x) Research database services; and

(xi) Accounting and tax compliance services.

(2) If a single license fee or other payment encompasses taxable computer software and/or computer software services, along with other nontaxable items or services, the seller, service provider, user or consumer may allocate such fee or payment between the taxable and nontaxable items based on a reasonable allocation of the payment to each separately identifiable item or service encompassed by the fee or payment, if properly supported by the books and records of the seller, service provider, user, or consumer. If such information is not available from a seller or service provider, or such information is not otherwise obtainable after reasonable efforts by the user or consumer, the user or consumer may make such allocation based on the best information available to the user or consumer if properly supported by the books and records of the user or consumer. There shall be no presumption that the entire fee or payment is taxable because it encompasses both taxable and nontaxable elements. If the commissioner shall challenge or contest the allocation method utilized by a seller, service provider, user, or consumer, the commissioner must establish by a preponderance of the evidence (a) that the allocation method utilized by the seller, service provider, user, or consumer was not a reasonable method of allocation, and (b) that the allocation method proposed by the commissioner is the most reasonable of all available or alternative methods.

(3) If a single license fee or other payment encompasses taxable computer software and/or computer software services both within and without this state, the seller, service provider, user or consumer may apportion to this state, for taxation, that portion of the license fee or payment attributable to computer software located within the state or to computer software services which are actually performed within the State of Mississippi. Such allocation may be made on the following safe harbor methods, if applicable to the circumstances, each of which shall be deemed to be a reasonable method if properly supported by the books and records of the seller, service provider, user or consumer:

(a) With respect to computer software physically loaded, stored or maintained both within and without the state:

(i) Based on the specific identification of the locations within and without Mississippi that the software is loaded, stored or maintained;

(ii) Based on a ratio calculated by reference to the number of computers or devices within and without Mississippi on which the software is loaded, stored or maintained;

(iii) Based on a ratio calculated by reference to the number of persons actually using the computer software within and without Mississippi; or

(iv) Based on a ratio calculated by reference to the number of persons licensed to use the computer software within and without Mississippi.

(b) With respect to computer software services actually performed within and without the state:

(i) Based on the specific amount of time spent by each person performing the services while physically within the state; or

(ii) Based on a ratio calculated by reference to the actual time spent within and without Mississippi by all persons performing the services.

If none of the above safe harbor allocation methods fairly reflect the allocation of taxable computer software or computer software services to the state, the seller, service provider, user or consumer may make such allocation based on the best information available to such person if properly supported by the books and records of the seller, service provider, user or consumer. If the commissioner shall challenge or contest the allocation method utilized by a seller, service provider, user or consumer, the commissioner must establish by a preponderance of the evidence 1. that the allocation method utilized by the seller, service provider, user, or consumer was not a reasonable method of allocation, and 2. that the allocation method proposed by the commissioner is the most reasonable of all available or alternative methods.

(4) Notwithstanding any other provision in this chapter or Title 27, Chapter 67, Mississippi Code of 1972 , and for purposes of the tax levied in this chapter and the tax levied in Chapter 67, Mississippi Code of 1972, computer software or computer software services provided by one legal entity to another commonly owned, related or affiliated entity shall be treated as nontaxable transfers between different segments of one (1) legal entity, with proper credit allowed for Mississippi sales or use tax paid and/or credit for sales or use tax paid to another state as provided in this section or in Section 27-67-7 , regardless of which affiliated entity paid the sales or use tax for which credit is taken. Nothing in this subsection shall be interpreted to exclude from taxation the purchase or payment by such organization to a third party seller or provider for any computer software or computer software services otherwise taxable under this chapter or Title 27, Chapter 67, Mississippi Code of 1972 .

(5) A taxpayer, upon proof that a sales or use tax was paid to another state or local taxing jurisdiction on any computer software or computer software service that is taxable under this chapter or Title 27, Chapter 67, Mississippi Code of 1972 , shall be allowed a credit against the tax imposed under this chapter or Title 27, Chapter 67, Mississippi Code of 1972 , on such computer software or computer software service to the extent that the amount of the other tax was actually paid in the other state or local taxing jurisdiction, and to the extent that the rate of sales or use tax imposed by and paid in the other state or local taxing jurisdiction does not exceed the rate of sales or use tax imposed under this chapter or Title 27, Chapter 67, Mississippi Code of 1972 .
Miss. Code Ann. § 27-35-53 — MS Code / Title 27 / Chapter 31 / Section 35-53
Miss. Code Ann. § 27-35-53
Status: in_force

It shall be the duty of the tax assessor in each county to assess the lands in the county. Lands not rendered, or returned shall be assessed by him as provided in Section 27-35-51 . It shall be the duty of the board of supervisors to furnish the tax assessor with all necessary maps, or plats, of the county, and of every portion thereof, including municipalities, and every survey, subdivision or addition thereto, and of every school district, road district or other separate taxing districts. Such maps or plats shall be uniform in size, drawn to scale, and shall show clearly the location of all tracts of lands in the county and every portion thereof, and shall show the boundaries of every supervisor's district, road district, school district, or other taxing district, and of every municipality, and of every survey, subdivision, or addition, and of all separate, adjacent, annexed territory, added to any separate school district. The tax assessor shall compare his rolls with such maps and see that the whole of his county is assessed.
Miss. Code Ann. § 27-19-56.232 — MS Code / Title 27 / Chapter 19 / Section 19-56.232
Miss. Code Ann. § 27-19-56.232
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 Biloxi Public School District. The distinctive license tags so issued shall display the words “Biloxi Indians” and shall be of such color and design as the Department of Revenue, with the advice of the Biloxi Public School District, 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, 2010, 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 Biloxi Big Red Athletic Foundation.

(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. § 27-65-20 — MS Code / Title 27 / Chapter 33 / Section 65-20
Miss. Code Ann. § 27-65-20
Status: in_force

Upon every person engaging or continuing within this state in the business of selling machinery, machine parts and/or equipment to an operator or lessee of any structures, facilities and lands acquired and operated or leased pursuant to any of the provisions of Chapter 9, Title 59, Mississippi Code of 1972 , which machinery, machine parts and/or equipment is to be located on and used exclusively and directly in the operation of such structures, facilities and lands, there is hereby levied, assessed and shall be collected a tax equal to one and one-half percent (1- 1 / 2 %) of the gross proceeds of such retail sales of the business.
Miss. Code Ann. § 27-57-39 — MS Code / Title 27 / Chapter 45 / Section 57-39
Miss. Code Ann. § 27-57-39
Status: in_force

The commission may, provide any department or agency of any state or the United States that is responsible for the enforcement of lubricating oil taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of lubricating oil by any person. The commission may provide any department or agency of any state or the United States that is responsible for the enforcement of lubricating oil taxes any demographic information it may have relative to distributors of lubricating oil. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.
Miss. Code Ann. § 27-65-241 — MS Code / Title 27 / Chapter 39 / Section 65-241
Miss. Code Ann. § 27-65-241
Status: repealed

(1) As used in this section, the following terms shall have the meanings ascribed to them in this section unless otherwise clearly indicated by the context in which they are used:

(a) “ Hotel ” or “ motel ” means and includes a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Such terms shall not include a place of lodging with ten (10) or less rental units.

(b) “ Municipality ” means any municipality in the State of Mississippi with a population of one hundred fifty thousand (150,000) or more according to the most recent federal decennial census.

(c) “ Restaurant ” means and includes all places where prepared food is sold and whose annual gross proceeds of sales or gross income for the preceding calendar year equals or exceeds One Hundred Thousand Dollars ($100,000.00). The term “restaurant” shall not include any nonprofit organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code . For the purpose of calculating gross proceeds of sales or gross income, the sales or income of all establishments owned, operated or controlled by the same person, persons or corporation shall be aggregated.

(2)(a) Subject to the provisions of this section, the governing authorities of a municipality may impose upon all persons as a privilege for engaging or continuing in business or doing business within such municipality, a special sales tax at the rate of not more than one percent (1%) of the gross proceeds of sales or gross income of the business, as the case may be, derived from any of the activities taxed at the rate of seven percent (7%) or more under the Mississippi Sales Tax Law, Section 27-65-1 et seq.

(b) The tax levied under this section shall apply to every person making sales of tangible personal property or services within the municipality but shall not apply to:

(i) Sales exempted by Sections 27-65-19, 27-65-101, 27-65-103, 27-65-105, 27-65-107, 27-65-109 and 27-65-111 of the Mississippi Sales Tax Law;

(ii) Gross proceeds of sales or gross income of restaurants derived from the sale of food and beverages;

(iii) Gross proceeds of sales or gross income of hotels and motels derived from the sale of hotel rooms and motel rooms for lodging purposes;

(iv) Retail sales of food for human consumption not purchased with food stamps issued by the United States Department of Agriculture, or other federal agency, but which would be exempt under Section 27-65-111(o) from the taxes imposed by this chapter if the food items were purchased with food stamps;

(v) Gross income of businesses engaging or continuing in the business of TV cable systems, subscription TV services, and other similar activities, including, but not limited to, cable Internet services;

(vi) Wholesale sales of food and drink for human consumption sold to full service vending machine operators; and

(vii) Wholesale sales of light wine, light spirit product, beer and alcoholic beverages.

(3)(a) Before any tax authorized under this section may be imposed, the governing authorities of the municipality shall adopt a resolution declaring its intention to levy the tax, setting forth the amount of the tax to be imposed, the purposes for which the revenue collected pursuant to the tax levy may be used and expended, the date upon which the tax shall become effective, the date upon which the tax shall be repealed, and calling for an election to be held on the question. The date of the election shall be set in the resolution. Notice of the election shall be published once each week for at least three (3) consecutive weeks in a newspaper published or having a general circulation in the municipality, with the first publication of the notice to be made not less than twenty-one (21) days before the date fixed in the resolution for the election and the last publication to be made not more than seven (7) days before the election. At the election, all qualified electors of the municipality may vote. The ballots used at the election shall have printed thereon a brief description of the sales tax, the amount of the sales tax levy, a description of the purposes for which the tax revenue may be used and expended and the words “FOR THE LOCAL SALES TAX” and “AGAINST THE LOCAL SALES TAX” and the voter shall vote by placing a cross (X) or check mark (√) opposite his choice on the proposition. When the results of the election have been canvassed by the election commissioners of the municipality and certified by them to the governing authorities, it shall be the duty of such governing authorities to determine and adjudicate whether at least three-fifths ( 3 / 5 ) of the qualified electors who voted in the election voted in favor of the tax. If at least three-fifths ( 3 / 5 ) of the qualified electors who voted in the election voted in favor of the tax, the governing authorities shall adopt a resolution declaring the levy and collection of the tax provided in this section and shall set the first day of the second month following the date of such adoption as the effective date of the tax levy. A certified copy of this resolution, together with the result of the election, shall be furnished to the Department of Revenue not less than thirty (30) days before the effective date of the levy.

(b) A municipality shall not hold more than two (2) elections under this subsection.

(4) The revenue collected pursuant to the tax levy imposed under this section may be expended to pay the cost of road and street repair, reconstruction and resurfacing projects based on traffic patterns, need and usage, and to pay the costs of water, sewer and drainage projects in accordance with a master plan adopted by the commission established pursuant to subsection (7).

(5)(a) The special sales tax authorized by this section shall be collected by the Department of Revenue, shall be accounted for separately from the amount of sales tax collected for the state in the municipality and shall be paid to the municipality. The Department of Revenue may retain one percent (1%) of the proceeds of such tax for the purpose of defraying the costs incurred by the department in the collection of the tax. Payments to the municipality shall be made by the Department of Revenue on or before the fifteenth day of the month following the month in which the tax was collected. However, if a municipality fails to comply with the audit, reporting and/or report filing requirements of paragraph (b) of this subsection and does not remedy such noncompliance within thirty (30) days after receiving written notice of noncompliance, the Department of Revenue shall withhold payments otherwise payable to the municipality under this paragraph (a) until the department receives written notice that the municipality has complied with such requirements.

(b) The proceeds of the special sales tax shall be placed into a special municipal fund apart from the municipal general fund and any other funds of the municipality, and shall be expended by the municipality solely for the purposes authorized in subsection (4) of this section. The records reflecting the receipts and expenditures of the revenue from the special sales tax shall be provided in detail to the members of the commission monthly, to include the name of the vendor and the project, and the dates and amounts received and paid, and shall also be audited annually by an independent certified public accountant. The accountant shall make a report of his findings to the governing authorities of the municipality and file a copy of his report with the Secretary of the Senate and the Clerk of the House of Representatives and the commission members. The audit shall be made and completed as soon as practical after the close of the fiscal year of the municipality, and expenses of the audit shall be paid from the funds derived by the municipality pursuant to this section.

(c) Any expenditure from the special municipal fund defined in paragraph (b) above that was not for a project approved by the commission, or was in excess of the amount approved by the commission, shall be reimbursed by the city to the special fund.

(d) All provisions of the Mississippi Sales Tax Law applicable to filing of returns, discounts to the taxpayer, remittances to the Department of Revenue, enforced collection, rights of taxpayers, recovery of improper taxes, refunds of overpaid taxes or other provisions of law providing for imposition and collection of the state sales tax shall apply to the special sales tax authorized by this section, except where there is a conflict, in which case the provisions of this section shall control. Any damages, penalties or interest collected for the nonpayment of taxes imposed under this section, or for noncompliance with the provisions of this section, shall be paid to the municipality on the same basis and in the same manner as the tax proceeds. Any overpayment of tax for any reason that has been disbursed to a municipality or any payment of the tax to a municipality in error may be adjusted by the Department of Revenue on any subsequent payment to the municipality pursuant to the provisions of the Mississippi Sales Tax Law. The Department of Revenue may, from time to time, make such rules and regulations not inconsistent with this section as may be deemed necessary to carry out the provisions of this section, and such rules and regulations shall have the full force and effect of law.

(6) If a municipality expands its corporate boundaries, the governing authorities of the municipality may not impose the special sales tax in the annexed area unless the tax is approved at an election conducted, as far as is practicable, in the manner provided in subsection (3) of this section, except that only qualified electors in the annexed area may vote in the election.

(7)(a) Any municipality that levies the special sales tax authorized under this section shall establish a commission as provided for in this section. Expenditures of revenue from the special sales tax authorized by this section shall be in accordance with a master plan adopted by the commission pursuant to this subsection.

(b) The commission shall be composed of ten (10) voting members who shall be known as commissioners appointed as follows:

(i) Four (4) members representing the business community in the municipality appointed by the local chamber of commerce for initial terms of one (1), two (2), four (4) and five (5) years respectively. The members appointed pursuant to this paragraph shall be persons who represent businesses located within the city limits of the municipality.

(ii) Three (3) members shall be appointed at large by the mayor of the municipality, with the advice and consent of the legislative body of the municipality, for initial terms of two (2), three (3) and four (4) years respectively. All appointments made by the mayor pursuant to this paragraph shall be residents of the municipality.

(iii) One (1) member shall be appointed at large by the Governor for an initial term of four (4) years. All appointments made by the Governor pursuant to this paragraph shall be residents of the municipality.

(iv) One (1) member shall be appointed at large by the Lieutenant Governor for an initial term of four (4) years. All appointments made by the Lieutenant Governor pursuant to this paragraph shall be residents of the municipality.

(v) One (1) member shall be appointed at large by the Speaker of the House of Representatives for a term of four (4) years. All appointments made by the Speaker of the House of Representatives pursuant to this paragraph shall be residents of the municipality.

(c) The terms of all appointments made subsequent to the initial appointment shall be made for five (5) years. Any vacancy which may occur shall be filled in the same manner as the original appointment and shall be made for the unexpired term.

(d) The mayor of the municipality shall designate a chairman of the commission from among the membership of the commission. The vice chairman and secretary shall be elected by the commission from among the membership of the commission for a term of two (2) years. The vice chairman and secretary may be reelected, and the chairman may be reappointed.

(e) The commissioners shall serve without compensation.

(f) Any commissioner shall be disqualified and shall be removed from office for either of the following reasons:

(i) Conviction of a felony in any state court or in federal court; or

(ii) Failure to attend three (3) consecutive meetings without just cause.

If a commissioner is removed for any of the above reasons, the vacancy shall be filled in the manner prescribed in this section and shall be made for the unexpired term.

(g) A quorum shall consist of six (6) voting members of the commission. The commission shall adopt such rules and regulations as may govern the time and place for holding meetings, regular and special.

(h) The commission shall, with input from the municipality, establish a master plan for road and street repair, reconstruction and resurfacing projects based on traffic patterns, need and usage, and for water, sewer and drainage projects. Expenditures of the revenue from the tax authorized to be imposed pursuant to this section shall be made at the discretion of the governing authorities of the municipality if the expenditures comply with the master plan. The commission shall monitor the compliance of the municipality with the master plan.

(8) The governing authorities of any municipality that levies the special sales tax authorized under this section are authorized to incur debt, including bonds, notes or other evidences of indebtedness, for the purpose of paying the costs of road and street repair, reconstruction and resurfacing projects based on traffic patterns, need and usage, and to pay the costs of water, sewer and drainage projects in accordance with a master plan adopted by the commission established pursuant to subsection (7) of this section. Any bonds or notes issued to pay such costs may be secured by the proceeds of the special sales tax levied pursuant to this section or may be general obligations of the municipality and shall satisfy the requirements for the issuance of debt provided by Sections 21-33-313 through 21-33-323 .

(9) This section shall stand repealed from and after July 1, 2035.
Miss. Code Ann. § 27-13-23 — MS Code / Title 27 / Chapter 1 / Section 13-23
Miss. Code Ann. § 27-13-23
Status: in_force

(1) If a return is timely filed by the taxpayer but the tax is not paid, the commissioner shall make his assessment of tax due by mail or by personal delivery of the assessment to the taxpayer, which assessment shall constitute notice and demand for payment. The taxpayer shall be given a period of sixty (60) days from the date the commissioner mailed or hand delivered the notice in which to pay the tax due, including penalty and interest as provided in this section, and if the sum is not paid within the sixty-day period, the commissioner shall proceed to collect it under the provisions of Sections 27-13-29 through 27-13-41 of this chapter; provided that within the sixty-day period the taxpayer may appeal to the Board of Review as provided by law.

(2) If no return is made by a taxpayer required by this chapter to make a return, the commissioner shall determine the taxpayer's liability from the best information available, which determination shall be prima facie correct for the purpose of this chapter, and the commissioner shall forthwith make an assessment of the tax so determined to be due by mail or by personal delivery of the assessment to the taxpayer, which assessment shall constitute notice and demand for payment. The taxpayer shall be given a period of sixty (60) days from the date the commissioner mailed or hand delivered the notice in which to pay the tax due, including penalty and interest as provided in this section, and if the sum is not paid within the sixty-day period, the commissioner shall proceed to collect it under the provisions of Sections 27-13-29 through 27-13-41 of this chapter; provided that within the sixty-day period the taxpayer may appeal to the Board of Review as provided by law.

(3)(a) Except as otherwise provided in this subsection, interest at the rate of one percent (1%) per month on the total amount of the deficiency or delinquency of the tax from the due date of the return may be added or assessed in addition to the tax due as provided in subsections (1) and (2) of this section.

(b) For taxes assessed by the commissioner on or after January 1, 2015, the rate of any interest assessed under this section shall be:

(i) Nine-tenths of one percent ( 9 / 10 of 1%) per month for such taxes assessed on or after January 1, 2015, and before January 1, 2016;

(ii) Eight-tenths of one percent ( 8 / 10 of 1%) per month for such taxes assessed on or after January 1, 2016, and before January 1, 2017;

(iii) Seven-tenths of one percent ( 7 / 10 of 1%) per month for such taxes assessed on or after January 1, 2017, and before January 1, 2018;

(iv) Six-tenths of one percent ( 6 / 10 of 1%) per month for such taxes assessed on or after January 1, 2018, and before January 1, 2019; and

(v) One-half of one percent ( 1 / 2 of 1%) per month for such taxes assessed on or after January 1, 2019.

(4) In case of failure to file a return as required by this chapter, unless it can be shown that the failure is due to reasonable cause and not due to willful neglect, there may be added to the amount required to be shown as tax on the return a penalty of five percent (5%) of the total amount of the deficiency or delinquency of the tax if the failure is for not more than one (1) month, with an additional five percent (5%) for each additional month or fraction thereof during which the failure continues, not to exceed twenty-five percent (25%) in the aggregate.

(5) In case of failure to pay the amount shown as tax on any return specified in subsections (1) and (2) of this section on or before the date prescribed for payment of the tax, determined with regard to any extension of time for payment, unless it is shown that the failure is due to reasonable cause and not due to willful neglect, there may be added to the amount shown as tax on the return one-half of one percent ( 1 / 2 of 1%) of the total amount of the deficiency or delinquency of the tax if the failure is for not more than one (1) month, with an additional one-half of one percent ( 1 / 2 of 1%) for each additional month or fraction thereof during which the failure continues, not to exceed twenty-five percent (25%) in the aggregate.
Miss. Code Ann. § 27-19-56.287 — MS Code / Title 27 / Chapter 19 / Section 19-56.287
Miss. Code Ann. § 27-19-56.287
Status: in_force

(1) Beginning with any registration year commencing on or after July 1, 2017, 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 East Central Attendance Center in Jackson County, Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the superintendent of East Central Attendance Center, 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 East Central Attendance Center.

(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, 2020.