Miss. Code Ann. § 27-13-5 — MS Code / Title 27 / Chapter 8 / 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. § 27-107-71 — MS Code / Title 27 / Chapter 27 / Section 107-71
Miss. Code Ann. § 27-107-71
Status: in_force

For purposes of Sections 27-107-71 through 27-107-85 , the term “Commission of Budget and Accounting” or “commission” shall mean the state fiscal management board.

The Commission of Budget and Accounting is hereby expressly authorized and empowered to utilize any funds appropriated for such purposes to make grants to boards of supervisors, boards of trustees of public schools and junior colleges, and the mayor and board of aldermen or other governing body of incorporated municipalities for the purpose of assisting such county and municipal government authorities in obtaining federal funds to be used in making repairs, renovations, restoration, construction, reconstruction and related improvements, and restoring or purchasing machinery, equipment and supplies to public office buildings, schools, courthouses, hospitals, water supplies, sewer and utility systems, streets, roads, bridges, ports and airports and other governmental facilities, all of such being publicly owned and governed by said governing authorities having statutory power thereover, which real, personal or mixed properties were either damaged, destroyed or lost as a direct result of the unprecedented devastation wrought by the excessive rain and floods of March, 1973, to the State of Mississippi.
Miss. Code Ann. § 27-65-75 — MS Code / Title 27 / Chapter 43 / Section 65-75
Miss. Code Ann. § 27-65-75
Status: repealed

On or before the fifteenth day of each month, the revenue collected under the provisions of this chapter during the preceding month shall be paid and distributed as follows:

(1)(a) On or before August 15, 1992, and each succeeding month thereafter through July 15, 1993, eighteen percent (18%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) and 27-65-21 , on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. Except as otherwise provided in this paragraph (a), on or before August 15, 1993, and each succeeding month thereafter, eighteen and one-half percent (18- 1 / 2 %) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) , 27-65-21 and 27-65-24 , on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. However, in the event the State Auditor issues a certificate of noncompliance pursuant to Section 21-35-31 , the Department of Revenue shall withhold ten percent (10%) of the allocations and payments to the municipality that would otherwise be payable to the municipality under this paragraph (a) until such time that the department receives written notice of the cancellation of a certificate of noncompliance from the State Auditor.

A municipal corporation, for the purpose of distributing the tax under this subsection, shall mean and include all incorporated cities, towns and villages.

Monies allocated for distribution and credited to a municipal corporation under this paragraph may be pledged as security for a loan if the distribution received by the municipal corporation is otherwise authorized or required by law to be pledged as security for such a loan.

In any county having a county seat that is not an incorporated municipality, the distribution provided under this subsection shall be made as though the county seat was an incorporated municipality; however, the distribution to the municipality shall be paid to the county treasury in which the municipality is located, and those funds shall be used for road, bridge and street construction or maintenance in the county.

(b) On or before August 15, 2006, and each succeeding month thereafter, eighteen and one-half percent (18- 1 / 2 %) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) and 27-65-21 , on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be allocated for distribution to the state institution of higher learning or community or junior college and paid to the state institution of higher learning or community or junior college.

(c) On or before August 15, 2018, and each succeeding month thereafter until August 14, 2019, two percent (2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) , 27-65-21 and 27-65-24 , on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215 . On or before August 15, 2019, and each succeeding month thereafter until August 14, 2020, four percent (4%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) , 27-65-21 and 27-65-24 , on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215 . On or before August 15, 2020, and each succeeding month thereafter through July 15, 2023, six percent (6%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) , 27-65-21 and 27-65-24 , on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215 . On or before August 15, 2023, and each succeeding month thereafter, nine percent (9%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) , 27-65-21 and 27-65-24 , on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215 .

(d)(i) On or before the fifteenth day of the month that the diversion authorized by this section begins, and each succeeding month thereafter, eighteen and one-half percent (18- 1 / 2 %) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) and 27-65-21 , on business activities within a redevelopment project area developed under a redevelopment plan adopted under the Tax Increment Financing Act ( Section 21-45-1 et seq. ) shall be allocated for distribution to the county in which the project area is located if:

1. The county:

a. Borders on the Mississippi Sound and the State of Alabama, or

b. Is Harrison County, Mississippi, and the project area is within a radius of two (2) miles from the intersection of Interstate 10 and Menge Avenue;

2. The county has issued bonds under Section 21-45-9 to finance all or a portion of a redevelopment project in the redevelopment project area;

3. Any debt service for the indebtedness incurred is outstanding; and

4. A development with a value of Ten Million Dollars ($10,000,000.00) or more is, or will be, located in the redevelopment area.

(ii) Before any sales tax revenue may be allocated for distribution to a county under this paragraph, the county shall certify to the Department of Revenue that the requirements of this paragraph have been met, the amount of bonded indebtedness that has been incurred by the county for the redevelopment project and the expected date the indebtedness incurred by the county will be satisfied.

(iii) The diversion of sales tax revenue authorized by this paragraph shall begin the month following the month in which the Department of Revenue determines that the requirements of this paragraph have been met. The diversion shall end the month the indebtedness incurred by the county is satisfied. All revenue received by the county under this paragraph shall be deposited in the fund required to be created in the tax increment financing plan under Section 21-45-11 and be utilized solely to satisfy the indebtedness incurred by the county.

(2) On or before September 15, 1987, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, One Million One Hundred Twenty-five Thousand Dollars ($1,125,000.00) shall be allocated for distribution to municipal corporations as defined under subsection (1) of this section in the proportion that the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each such municipality during the preceding fiscal year bears to the total gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in municipalities statewide during the preceding fiscal year. The Department of Revenue shall require all distributors of gasoline and diesel fuel to report to the department monthly the total number of gallons of gasoline and diesel fuel sold by them to consumers and retailers in each municipality during the preceding month. The Department of Revenue shall have the authority to promulgate such rules and regulations as is necessary to determine the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each municipality. In determining the percentage allocation of funds under this subsection for the fiscal year beginning July 1, 1987, and ending June 30, 1988, the Department of Revenue may consider gallons of gasoline and diesel fuel sold for a period of less than one (1) fiscal year. For the purposes of this subsection, the term “ fiscal year ” means the fiscal year beginning July 1 of a year.

(3) On or before September 15, 1987, and on or before the fifteenth day of each succeeding month, until the date specified in Section 65-39-35 , the proceeds derived from contractors' taxes levied under Section 27-65-21 on contracts for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97 shall, except as otherwise provided in Section 31-17-127 , be deposited into the State Treasury to the credit of the State Highway Fund to be used to fund that highway program. The Mississippi Department of Transportation shall provide to the Department of Revenue such information as is necessary to determine the amount of proceeds to be distributed under this subsection.

(4) On or before August 15, 1994, and on or before the fifteenth day of each succeeding month through July 15, 1999, from the proceeds of gasoline, diesel fuel or kerosene taxes as provided in Section 27-5-101(a)(ii) 1 , Four Million Dollars ($4,000,000.00) shall be deposited in the State Treasury to the credit of a special fund designated as the “State Aid Road Fund,” created by Section 65-9-17 . On or before August 15, 1999, and on or before the fifteenth day of each succeeding month, from the total amount of the proceeds of gasoline, diesel fuel or kerosene taxes apportioned by Section 27-5-101(a)(ii) 1 , Four Million Dollars ($4,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is the greater amount, shall be deposited in the State Treasury to the credit of the “State Aid Road Fund,” created by Section 65-9-17 . Those funds shall be pledged to pay the principal of and interest on state aid road bonds heretofore issued under Sections 19-9-51 through 19-9-77 , in lieu of and in substitution for the funds previously allocated to counties under this section. Those funds may not be pledged for the payment of any state aid road bonds issued after April 1, 1981; however, this prohibition against the pledging of any such funds for the payment of bonds shall not apply to any bonds for which intent to issue those bonds has been published for the first time, as provided by law before March 29, 1981. From the amount of taxes paid into the special fund under this subsection and subsection (9) of this section, there shall be first deducted and paid the amount necessary to pay the expenses of the Office of State Aid Road Construction, as authorized by the Legislature for all other general and special fund agencies. The remainder of the fund shall be allocated monthly to the several counties in accordance with the following formula:

(a) One-third ( 1 / 3 ) shall be allocated to all counties in equal shares;

(b) One-third ( 1 / 3 ) shall be allocated to counties based on the proportion that the total number of rural road miles in a county bears to the total number of rural road miles in all counties of the state; and

(c) One-third ( 1 / 3 ) shall be allocated to counties based on the proportion that the rural population of the county bears to the total rural population in all counties of the state, according to the latest federal decennial census.

For the purposes of this subsection, the term “ gasoline, diesel fuel or kerosene taxes ” means such taxes as defined in paragraph (f) of Section 27-5-101 .

The amount of funds allocated to any county under this subsection for any fiscal year after fiscal year 1994 shall not be less than the amount allocated to the county for fiscal year 1994.

Any reference in the general laws of this state or the Mississippi Code of 1972 to Section 27-5-105 shall mean and be construed to refer and apply to subsection (4) of Section 27-65-75 .

(5) On or before August 15, 2024, and each succeeding month thereafter, One Million Six Hundred Sixty-six Thousand Six Hundred Sixty-six Dollars ($1,666,666.00) shall be paid into the special fund known as the Education Enhancement Fund created and existing under the provisions of Section 37-61-33 .

(6) An amount each month beginning August 15, 1983, through November 15, 1986, as specified in Section 6, Chapter 542, Laws of 1983, shall be paid into the special fund known as the Correctional Facilities Construction Fund created in Section 6, Chapter 542, Laws of 1983.

(7) On or before August 15, 1992, and each succeeding month thereafter through July 15, 2000, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2) , shall be deposited by the department into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 . On or before August 15, 2000, and each succeeding month thereafter, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2) , shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Forty-two Million Dollars ($42,000,000.00). Thereafter, the amounts diverted under this subsection (7) during the fiscal year in excess of Forty-two Million Dollars ($42,000,000.00) shall be deposited into the Education Enhancement Fund created under Section 37-61-33 for appropriation by the Legislature as other education needs and shall not be subject to the percentage appropriation requirements set forth in Section 37-61-33 .

(8) On or before August 15, 1992, and each succeeding month thereafter, nine and seventy-three one-thousandths percent (9.073%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2) , shall be deposited into the Education Enhancement Fund created under Section 37-61-33 .

(9) On or before August 15, 1994, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, Two Hundred Fifty Thousand Dollars ($250,000.00) shall be paid into the State Aid Road Fund.

(10) On or before August 15, 1994, and each succeeding month thereafter through August 15, 1995, from the revenue collected under this chapter during the preceding month, Two Million Dollars ($2,000,000.00) shall be deposited into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105 .

(11) Notwithstanding any other provision of this section to the contrary, on or before February 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(2) and the corresponding levy in Section 27-65-23 on the rental or lease of private carriers of passengers and light carriers of property as defined in Section 27-51-101 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105 .

(12) Notwithstanding any other provision of this section to the contrary, on or before August 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(1) on retail sales of private carriers of passengers and light carriers of property, as defined in Section 27-51-101 and the corresponding levy in Section 27-65-23 on the rental or lease of these vehicles, shall be deposited, after diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105 .

(13) On or before July 15, 1994, and on or before the fifteenth day of each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-22 that is derived from activities held on the Mississippi State Fairgrounds Complex shall be paid into a special fund that is created in the State Treasury and shall be expended upon legislative appropriation solely to defray the costs of repairs and renovation at the Trade Mart and Coliseum.

(14) On or before August 15, 1998, and each succeeding month thereafter through July 15, 2005, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39 . On or before August 15, 2007, and each succeeding month thereafter through July 15, 2010, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39 until all debts or other obligations incurred by the Certified Cotton Growers Organization under the Mississippi Boll Weevil Management Act before January 1, 2007, are satisfied in full. On or before August 15, 2010, and each succeeding month thereafter through July 15, 2011, fifty percent (50%) of that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00). On or before August 15, 2011, and each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00).

(15) Notwithstanding any other provision of this section to the contrary, on or before September 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-19(1)(d)(i) 2 , and 27-65-19(1)(d)(i) 3 shall be deposited, without diversion, into the Telecommunications Ad Valorem Tax Reduction Fund established in Section 27-38-7 .

(16)(a) On or before August 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a project as defined in Section 57-30-1 shall be deposited, after all diversions except the diversion provided for in subsection (1) of this section, into the Sales Tax Incentive Fund created in Section 57-30-3 .

(b) On or before August 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-26-1 through 57-26-5 , shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Project Sales Tax Incentive Fund created in Section 57-26-3 .

(17) Notwithstanding any other provision of this section to the contrary, on or before April 15, 2002, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under Section 27-65-23 on sales of parking services of parking garages and lots at airports shall be deposited, without diversion, into the special fund created under Section 27-5-101(d) .

(18) [Repealed]

(19)(a) On or before August 15, 2005, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 , and the revenue collected on the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall, except as otherwise provided in this subsection (19), be deposited, after all diversions, into the Redevelopment Project Incentive Fund as created in Section 57-91-9 .

(b) For a municipality participating in the Economic Redevelopment Act created in Sections 57-91-1 through 57-91-11 , the diversion provided for in subsection (1) of this section attributable to the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 , and attributable to the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall be deposited into the Redevelopment Project Incentive Fund as created in Section 57-91-9 , as follows:

(i) For the first six (6) years in which payments are made to a developer from the Redevelopment Project Incentive Fund, one hundred percent (100%) of the diversion shall be deposited into the fund;

(ii) For the seventh year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, eighty percent (80%) of the diversion shall be deposited into the fund;

(iii) For the eighth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, seventy percent (70%) of the diversion shall be deposited into the fund;

(iv) For the ninth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, sixty percent (60%) of the diversion shall be deposited into the fund; and

(v) For the tenth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, fifty percent (50%) of the funds shall be deposited into the fund.

(20) On or before January 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-28-1 through 57-28-5 shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Sales Tax Incentive Fund created in Section 57-28-3 .

(21)(a) On or before April 15, 2007, and each succeeding month thereafter through June 15, 2013, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in Section 57-101-3 .

(b) On or before July 15, 2013, and each succeeding month thereafter, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the Mississippi Development Authority Job Training Grant Fund created in Section 57-1-451 .

(22) On or before June 1, 2024, and each succeeding month thereafter until December 31, 2057, an amount determined annually by the Mississippi Development Authority of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in Section 57-125-3 . This amount shall be based on estimated payments due within the upcoming year to construction contractors pursuant to construction contracts subject to the tax imposed by Section 27-65-21 for construction to be performed on the project site of a project defined under Section 57-75-5(f) (xxxiii) for the coming year.

(23) Notwithstanding any other provision of this section to the contrary, on or before August 15, 2009, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-201 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105 .

(24)(a) On or before August 15, 2019, and each month thereafter through July 15, 2020, one percent (1%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64 , to be used exclusively for the purpose stated therein. On or before August 15, 2020, and each month thereafter through July 15, 2021, two percent (2%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64 , to be used exclusively for the purpose stated therein. On or before August 15, 2021, and each month thereafter, three percent (3%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64 , to be used exclusively for the purpose stated therein. The revenue diverted pursuant to this subsection shall not be available for expenditure until February 1, 2020.

(b) The Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) must provide an annual report to the Legislature indicating the amount of funds deposited into the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64 , and a detailed record of how the funds are spent.

(25) The remainder of the amounts collected under the provisions of this chapter shall be paid into the State Treasury to the credit of the General Fund.

(26)(a) It shall be the duty of the municipal officials of any municipality that expands its limits, or of any community that incorporates as a municipality, to notify the commissioner of that action thirty (30) days before the effective date. Failure to so notify the commissioner shall cause the municipality to forfeit the revenue that it would have been entitled to receive during this period of time when the commissioner had no knowledge of the action.

(b)(i) Except as otherwise provided in subparagraph (ii) of this paragraph, if any funds have been erroneously disbursed to any municipality or any overpayment of tax is recovered by the taxpayer, the commissioner may make correction and adjust the error or overpayment with the municipality by withholding the necessary funds from any later payment to be made to the municipality.

(ii) Subject to the provisions of Sections 27-65-51 and 27-65-53 , if any funds have been erroneously disbursed to a municipality under subsection (1) of this section for a period of three (3) years or more, the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of three (3) years beginning with the date of the first erroneous disbursement. However, if during such period, a municipality provides written notice to the Department of Revenue indicating the erroneous disbursement of funds, then the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of one (1) year beginning with the date of the first erroneous disbursement.
Miss. Code Ann. § 27-25-303 — MS Code / Title 27 / Chapter 21 / Section 25-303
Miss. Code Ann. § 27-25-303
Status: in_force

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

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

(b) “ Commissioner ” or “ Chairman of the State Tax Commission ” means the Commissioner of Revenue of the Department of Revenue.

(c) “ Person ” means and includes any individual, firm, copartnership, joint venture, association, corporation, estate, trust or other group or combination acting as a unit, and includes the plural as well as the singular in number.

(d) “ Taxpayer ” means any person liable for or having paid any tax to the State of Mississippi under the provisions of this article.

(e) “ Producer ” means any person who produces or severs or who is responsible for the production of salt from the earth or water for sale, profit or commercial use.

(f) “ Production ” means the total amount or quantity of marketable salt produced by whatever measurement used.

(g) “ Value ” means and includes the purchase price or royalty, cost, and any other expense as determined by generally accepted accounting principles of underground mining and handling of production to the point where processing begins.

(h) “ Processing ” means an activity of an industrial or commercial nature wherein labor or skill is applied, by hand or machinery, to raw materials so that a more useful product or substance of trade or commerce is produced for sale.

(i) “ Engaging in business ” means any act or acts engaged in by producers, or parties at interest which results in the production of salt from the soil or water, for storage, transport or further processing.

(j) “ Salt ” means a substance which is chemically classified as sodium chloride.
Miss. Code Ann. § 27-19-56.372 — MS Code / Title 27 / Chapter 9 / Section 19-56.372
Miss. Code Ann. § 27-19-56.372
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 State Board of Cosmetology. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the State Board of Cosmetology, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

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

(3) Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

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

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

(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. § 27-37-307 — MS Code / Title 27 / Chapter 21 / Section 37-307
Miss. Code Ann. § 27-37-307
Status: in_force

The payments received by the board of supervisors direct from Tennessee Valley Authority shall be deposited to a special fund and the said board of supervisors shall ascertain at the end of each fiscal year what portion of said payments received by it during the preceding twelve (12) months is due or should be credited to the various taxing funds, districts or units of the county; and, when so ascertained, the said board of supervisors shall cause transfer of such sums from the special funds to the general funds of such taxing districts or units of the county, to be expended or applied as the governing authority of each such taxing unit might determine by proper order, for current operating expenses or to the payment of bonds and interest.

The said payments received by the board of supervisors and the municipal governing authorities from the state, under the provisions of subsection (1) or (4) of Section 27-37-301 and Section 27-37-303 hereof, shall be paid by the said board of supervisors and governing authorities into their respective general funds.

The board of supervisors of any county and the governing authorities of any municipality are hereby authorized and empowered to distribute out of their general funds to school districts of the county or municipality, as the case may be, all or any portion of amounts received by them as Tennessee Valley Authority payments in lieu of taxes.

Payments received pursuant to this article by the counties, school districts and municipalities shall not be included or considered as proceeds of ad valorem taxes for the purpose of the statutory growth limitations on ad valorem taxes.
Miss. Code Ann. § 27-65-201 — MS Code / Title 27 / Chapter 25 / Section 65-201
Miss. Code Ann. § 27-65-201
Status: in_force

(1) For the purposes of this section, unless the context otherwise requires, the term “ motor vehicle ” means a motor vehicle required to be registered or licensed by the county tax collectors pursuant to Section 27-19-43 .

(2) Upon every person, firm or corporation purchasing other than at wholesale within this state any motor vehicle required to be registered or licensed with the tax collector of any county in this state from any person, firm or corporation which is not a licensed dealer engaged in selling motor vehicles, there shall be levied and collected a sales tax at the rate of five percent (5%) of the true value of the motor vehicle as calculated by using the most current official motor vehicle assessment schedule supplied by the Department of Revenue.

(3) Upon every person, firm or corporation purchasing other than at wholesale outside the state any motor vehicle required to be registered or licensed with the tax collector of any county in this state from any person, firm or corporation which is not a licensed dealer engaged in selling motor vehicles, for use, storage or other consumption within this state there is levied a use tax at the rate of five percent (5%) of the true value of the motor vehicle as calculated by using the most current official motor vehicle assessment schedule supplied by the Department of Revenue.

(4) Where any motor vehicle is taken in trade as a credit or part payment on the sale of a motor vehicle taxable under this section, the tax levied by this section shall be paid on the net difference, that is, the true value of the motor vehicle sold less the credit for the motor vehicle taken in trade.

(5) The tax levied by this section shall be collected by the tax collector at the time of, and as a prerequisite to, the registration of or licensing of any such motor vehicle. The tax collector shall give to the person registering the vehicle a receipt in a form prescribed and furnished by the Department of Revenue for the amount of tax collected.

(6) County tax collectors shall be liable for the tax they are required to collect, and taxes which are in fact collected, under this section and failure to properly collect or maintain proper records shall not relieve them of liability for payment to the Department of Revenue. Deficiencies in collection or payment shall be assessed against the tax collector, or his successor, in the same manner and subject to the same penalties and provisions for appeal as are deficiencies assessed against taxpayers under Chapter 65, Title 27, Mississippi Code of 1972 .

Each tax collector of the several counties shall, on or before the twentieth day of each month, file a report with and pay to the Department of Revenue all funds collected under the provisions of this section, less a commission of three percent (3%) which shall be retained by the tax collector as a commission for collecting such tax, and such commission shall be deposited in the county general fund. The report required to be filed shall cover all collections made during the calendar month next preceding the date on which the report is due and filed.

Any error in the report and remittance to the Department of Revenue may be adjusted on a subsequent report. If the error was in the collection by the tax collector, it shall be adjusted through the tax collector with the taxpayer before credit is allowed by the Department of Revenue.

All information relating to the collection of this tax by tax collectors and such records as the Department of Revenue may require shall be preserved in the tax collector's office for a period of three (3) years for audit by the Department of Revenue.

(7) The tax levied by this section shall not apply to the following:

(a) Transfers of legal ownership of motor vehicles currently registered or licensed in the transferor's name between husband and wife, parent and child, or grandparents and grandchildren, unless the transferor is a licensed dealer of motor vehicles and the transfer of the motor vehicle is made in the regular course of business.

(b) Transfers of legal ownership of motor vehicles pursuant to a will or pursuant to any law providing for the distribution of the property of one dying intestate.

(c) Transfers of legal ownership of motor vehicles ten (10) or more years after the date of the manufacture of such vehicle.

(d) Transfers of legal ownership of motor vehicles between siblings, unless the transferor is a licensed dealer of motor vehicles and the transfer of the motor vehicle is made in the regular course of business.

(e) Transfers of legal ownership of motor vehicles, without actual consideration for the transfer, between a trustee and a beneficiary of a trust, as evidenced by an affidavit prepared by the Department of Revenue and signed by the transferor.

(f) Transfers of legal ownership of motor vehicles between a corporation and one (1) of its shareholders in a transaction which qualifies for nonrecognition of gain or loss pursuant to Section 351 of the Internal Revenue Code as it exists at the time of the transfer, as evidenced by an affidavit prepared by the Department of Revenue and signed by the transferor.

(g) Transfers of legal ownership of motor vehicles between a partnership or limited liability company and one (1) of its partners or owners, as evidenced by an affidavit prepared by the Department of Revenue and signed by the transferor.
Miss. Code Ann. § 27-31-1 — MS Code / Title 27 / Chapter 21 / Section 31-1
Miss. Code Ann. § 27-31-1
Status: in_force

The following shall be exempt from taxation:

(a) All cemeteries used exclusively for burial purposes.

(b) All property, real or personal, belonging to the State of Mississippi or any of its political subdivisions, except property of a municipality not being used for a proper municipal purpose and located outside the county or counties in which such municipality is located. A proper municipal purpose within the meaning of this section shall be any authorized governmental or corporate function of a municipality.

(c) All property, real or personal, owned by units of the Mississippi National Guard, or title to which is vested in trustees for the benefit of any unit of the Mississippi National Guard; provided such property is used exclusively for such unit, or for public purposes, and not for profit.

(d) All property, real or personal, belonging to any religious society, or ecclesiastical body, or any congregation thereof, or to any charitable society, or to any historical or patriotic association or society, or to any garden or pilgrimage club or association and used exclusively for such society or association and not for profit; not exceeding, however, the amount of land which such association or society may own as provided in Section 79-11-33 . All property, real or personal, belonging to any foundation organized as a nonprofit corporation that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and that receives, invests and administers private support for a state-supported institution of higher learning, a public community college or junior college located in the State of Mississippi or a nonprofit private university or college located in the State of Mississippi, as the case may be. For the sole purpose of applying the preceding sentence, all property, real or personal, belonging to an entity that is wholly owned by and controlled by such a foundation shall be treated as belonging to the foundation, provided such property is not leased or otherwise used to generate revenue that is not used exclusively to benefit an institution described above. All property, real or personal, belonging to any rural waterworks system or rural sewage disposal system incorporated under the provisions of Section 79-11-1 . All property, real or personal, belonging to any college or institution for the education of youths, used directly and exclusively for such purposes, provided that no such college or institution for the education of youths shall have exempt from taxation more than six hundred forty (640) acres of land; provided, however, this exemption shall not apply to commercial schools and colleges or trade institutions or schools where the profits of same inure to individuals, associations or corporations. All property, real or personal, belonging to an individual, institution or corporation and used for the operation of a grammar school, junior high school, high school or military school. All property, real or personal, owned and occupied by a fraternal and benevolent organization, when used by such organization, and from which no rentals or other profits accrue to the organization, but any part rented or from which revenue is received shall be taxed.

(e) All property, real or personal, held and occupied by trustees of public schools, and school lands of the respective townships for the use of public schools, and all property kept in storage for the convenience and benefit of the State of Mississippi in warehouses owned or leased by the State of Mississippi, wherein said property is to be sold by the Alcoholic Beverage Control Division of the Department of Revenue of the State of Mississippi.

(f) All property, real or personal, whether belonging to religious or charitable or benevolent organizations, which is used for hospital purposes, and nurses' homes where a part thereof, and which maintain one or more charity wards that are for charity patients, and where all the income from said hospitals and nurses' homes is used entirely for the purposes thereof and no part of the same for profit. All property, real or personal, belonging to a federally qualified health center where all the income from such center is used entirely for the purposes thereof and no part of the same for profit.

(g) The wearing apparel of every person; and also jewelry and watches kept by the owner for personal use to the extent of One Hundred Dollars ($100.00) in value for each owner.

(h) Provisions on hand for family consumption.

(i) All farm products grown in this state for a period of two (2) years after they are harvested, when in the possession of or the title to which is in the producer, except the tax of one-fifth of one percent ( 1 / 5 of 1%) per pound on lint cotton now levied by the Board of Commissioners of the Mississippi Levee District; and lint cotton for five (5) years, and cottonseed, soybeans, oats, rice and wheat for one (1) year regardless of ownership.

(j) All guns and pistols kept by the owner for private use.

(k) All poultry in the hands of the producer.

(l) Household furniture, including all articles kept in the home by the owner for his own personal or family use; but this shall not apply to hotels, rooming houses or rented or leased apartments.

(m) All cattle and oxen.

(n) All sheep, goats and hogs.

(o) All horses, mules and asses.

(p) Farming tools, implements and machinery, when used exclusively in the cultivation or harvesting of crops or timber.

(q) All property of agricultural and mechanical associations and fairs used for promoting their objects, and where no part of the proceeds is used for profit.

(r) The libraries of all persons.

(s) All pictures and works of art, not kept for or offered for sale as merchandise.

(t) The tools of any mechanic necessary for carrying on his trade.

(u) All state, county, municipal, levee, drainage and all school bonds or other governmental obligations, and all bonds and/or evidences of debts issued by any church or church organization in this state, and all notes and evidences of indebtedness which bear a rate of interest not greater than the maximum rate per annum applicable under the law; and all money loaned at a rate of interest not exceeding the maximum rate per annum applicable under the law; and all stock in or bonds of foreign corporations or associations shall be exempt from all ad valorem taxes.

(v) All lands and other property situated or located between the Mississippi River and the levee shall be exempt from the payment of any and all road taxes levied or assessed under any road laws of this state.

(w) Any and all money on deposit in either national banks, state banks or trust companies, on open account, savings account or time deposit.

(x) All wagons, carts, drays, carriages and other horse-drawn vehicles, kept for the use of the owner.

(y)(i) Boats, seines and fishing equipment used in fishing and shrimping operations and in the taking or catching of oysters.

(ii) All towboats, tugboats and barges documented under the laws of the United States, except watercraft of every kind and character used in connection with gaming operations.

(z)(i) All materials used in the construction and/or conversion of vessels in this state;

(ii) Vessels while under construction and/or conversion;

(iii) Vessels while in the possession of the manufacturer, builder or converter, for a period of twelve (12) months after completion of construction and/or conversion; however, the twelve-month limitation shall not apply to:

1. Vessels used for the exploration for, or production of, oil, gas and other minerals offshore outside the boundaries of this state; or

2. Vessels that were used for the exploration for, or production of, oil, gas and other minerals that are converted to a new service for use outside the boundaries of this state;

(iv)1. In order for a vessel described in subparagraph (iii) of this paragraph (z) to be exempt for a period of more than twelve (12) months, the vessel must:

a. Be operating or operable, generating or capable of generating its own power or connected to some other power source, and not removed from the service or use for which manufactured or to which converted; and

b. The manufacturer, builder, converter or other entity possessing the vessel must be in compliance with any lease or other agreement with any applicable port authority or other entity regarding the vessel and in compliance with all applicable tax laws of this state and applicable federal tax laws.

2. A vessel exempt from taxation under subparagraph (iii) of this paragraph (z) may not be exempt for a period of more than three (3) years unless the board of supervisors of the county and/or governing authorities of the municipality, as the case may be, in which the vessel would otherwise be taxable adopts a resolution or ordinance authorizing the extension of the exemption and setting a maximum period for the exemption.

(v) As used in this paragraph (z), the term “ vessel ” includes ships, offshore drilling equipment, dry docks, boats and barges, except watercraft of every kind and character used in connection with gaming operations.

(aa) Sixty-six and two-thirds percent (66- 2 / 3 %) of nuclear fuel and reprocessed, recycled or residual nuclear fuel by-products, fissionable or otherwise, used or to be used in generation of electricity by persons defined as public utilities in Section 77-3-3 .

(bb) All growing nursery stock.

(cc) A semitrailer used in interstate commerce.

(dd) All property, real or personal, used exclusively for the housing of and provision of services to elderly persons, disabled persons, mentally impaired persons or as a nursing home, which is owned, operated and managed by a not-for-profit corporation, qualified under Section 501(c)(3) of the Internal Revenue Code , whose membership or governing body is appointed or confirmed by a religious society or ecclesiastical body or any congregation thereof.

(ee) All vessels while in the hands of bona fide dealers as merchandise and which are not being operated upon the waters of this state shall be exempt from ad valorem taxes. As used in this paragraph, the terms “ vessel ” and “ waters of this state ” shall have the meaning ascribed to such terms in Section 59-21-3 .

(ff) All property, real or personal, owned by a nonprofit organization that: (i) is qualified as tax exempt under Section 501(c)(4) of the Internal Revenue Code of 1986 , as amended; (ii) assists in the implementation of the national contingency plan or area contingency plan, and which is created in response to the requirements of Title IV, Subtitle B of the Oil Pollution Act of 1990, Public Law 101-380 ; (iii) engages primarily in programs to contain, clean up and otherwise mitigate spills of oil or other substances occurring in the United States coastal or tidal waters; and (iv) is used for the purposes of the organization.

(gg) If a municipality changes its boundaries so as to include within the boundaries of such municipality the project site of any project as defined in Section 57-75-5(f)(iv) 1 , Section 57-75-5(f)(xxi) or Section 57-75-5(f) (xxviii) or Section 57-75-5(f)(xxix) , all real and personal property located on the project site within the boundaries of such municipality that is owned by a business enterprise operating such project, shall be exempt from ad valorem taxation for a period of time not to exceed thirty (30) years upon receiving approval for such exemption by the Mississippi Major Economic Impact Authority. The provisions of this paragraph shall not be construed to authorize a breach of any agreement entered into pursuant to Section 21-1-59 .

(hh) All leases, lease contracts or lease agreements (including, but not limited to, subleases, sublease contracts and sublease agreements), and leaseholds or leasehold interests (including, but not limited to, subleaseholds and subleasehold interests), of or with respect to any and all property (real, personal or mixed) constituting all or any part of a facility for the manufacture, production, generation, transmission and/or distribution of electricity, and any real property related thereto, shall be exempt from ad valorem taxation during the period as the United States is both the title owner of the property and a sublessee of or with respect to the property; however, the exemption authorized by this paragraph (hh) shall not apply to any entity to whom the United States sub-subleases its interest in the property nor to any entity to whom the United States assigns its sublease interest in the property. As used in this paragraph, the term “ United States ” includes an agency or instrumentality of the United States of America. This paragraph (hh) shall apply to all assessments for ad valorem taxation for the 2003 calendar year and each calendar year thereafter.

(ii) All property, real, personal or mixed, including fixtures and leaseholds, used by Mississippi nonprofit entities qualified, on or before January 1, 2005, under Section 501(c)(3) of the Internal Revenue Code to provide support and operate technology incubators for research and development start-up companies, telecommunication startup companies and/or other technology startup companies, utilizing technology spun-off from research and development activities of the public colleges and universities of this state, State of Mississippi governmental research or development activities resulting therefrom located within the State of Mississippi.

(jj) All property, real, personal or mixed, including fixtures and leaseholds, of start-up companies (as described in paragraph (ii) of this section) for the period of time, not to exceed five (5) years, that the startup company remains a tenant of a technology incubator (as described in paragraph (ii) of this section).

(kk) All leases, lease contracts or lease agreements (including, but not limited to, subleases, sublease contracts and sublease agreements), and leaseholds or leasehold interests, of or with respect to any and all property (real, personal or mixed) constituting all or any part of an auxiliary facility, and any real property related thereto, constructed or renovated pursuant to Section 37-101-41, Mississippi Code of 1972 .

(ll) Equipment brought into the state temporarily for use during a disaster response period as provided in Sections 27-113-1 through 27-113-9 and subsequently removed from the state on or before the end of the disaster response period as defined in Section 27-113-5 .

(mm) For any lease or contractual arrangement to which the Department of Finance and Administration and a nonprofit corporation are a party to as provided in Section 39-25-1(5) , the nonprofit corporation shall, along with the possessory and leasehold interests and/or real and personal property of the corporation, be exempt from all ad valorem taxation, including, but not limited to, school, city and county ad valorem taxes, for the term or period of time stated in the lease or contractual arrangement.

(nn) All property, real or personal, that is owned, operated and managed by a not-for-profit corporation qualified under Section 501(c)(3) of the Internal Revenue Code , and used to provide, free of charge, (i) a practice facility for a public school district swim team, and (ii) a facility for another not-for-profit organization as defined under Section 501(c)(3) of the Internal Revenue Code to conduct water safety and lifeguard training programs. This section shall not apply to real or personal property owned by a country club, tennis club with a pool, or any club requiring stock ownership for membership.
Miss. Code Ann. § 27-115-87 — MS Code / Title 27 / Chapter 41 / Section 115-87
Miss. Code Ann. § 27-115-87
Status: in_force

All division heads, officers and employees of the corporation shall be considered public servants as defined in Section 25-4-103 . All division heads and officers of the corporation are subject to Section 25-4-25 and shall be required to file a Statement of Economic Interest with the Mississippi Ethics Commission.
Miss. Code Ann. § 27-59-305 — MS Code / Title 27 / Chapter 45 / Section 59-305
Miss. Code Ann. § 27-59-305
Status: in_force

Any person subject to the tax imposed by this article shall apply to the commission for a “user's permit” on forms prescribed by the commission.

Said permit may be revoked by the commission at any time upon ten (10) days written notice, if said permittee shall fail to comply with the provisions of this article.
Miss. Code Ann. § 27-104-371 — MS Code / Title 27 / Chapter 55 / Section 104-371
Miss. Code Ann. § 27-104-371
Status: in_force

(1) A special fund, to be designated as the “2022 Local Improvements Projects Fund,” is created within the State Treasury. 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 by the Department of Finance and Administration as follows:

(a) To the Department of Archives and History for the purpose of providing a grant to the Scott Ford House, Inc., to develop the property located at 136 East Cohea Street in the City of Jackson, the home of the former slave Mary Scott Green, to tell her story and that of other Mississippi midwives, and to develop the property located at 138 East Cohea Street in the City of Jackson as a house museum to tell the family story of the midwife Virginia Scott Ford

․․․․․$ 200,000.00

(b) To assist in paying costs associated with repair, renovation, furnishing and equipping of and upgrades and improvements to the Jackson Public School District's Career Development Center in Jackson, Mississippi

․․․․․$ 300,000.00

(c) To assist the Centreville Chamber of Commerce in paying costs associated with construction, furnishing and equipping of a recreation center and related facilities in the Town of Centreville, Mississippi

․․․․․$ 500,000.00

(d) To assist the Richards Community Center, Inc., in paying costs associated with recreational equipment and lights for the Richards Community Center

․․․․․$ 150,000.00

(e) To assist in paying costs associated with repair and renovation of the National Guard Armory in the Town of Gloster, Mississippi

․․․․․$ 250,000.00

(f) To assist the City of Georgetown, Mississippi, in paying costs associated with Railroad Avenue lighting and park area

․․․․․․$ 50,000.00

(g) To assist the City of Georgetown, Mississippi, in paying costs associated with Railroad Avenue sidewalks

․․․․․$ 100,000.00

(h) To assist the City of Brookhaven, Mississippi, in paying costs associated with geometric improvements, signalization improvements, striping/signing and drainage improvements to Brookway Boulevard beginning at Interstate 55 and continuing east to U.S. Highway 51

․․․$ 1,000,000.00

(i) To assist the Town of Byhalia, Mississippi, in paying costs associated with the Old School Commons restoration and upgrades necessary to meet ADA regulations

․․․․․$ 500,000.00

(j) To assist Marshall County, Mississippi, in paying costs associated with the Blackwater Road Bridge project

․․․․․$ 500,000.00

(k) To assist the Town of Tylertown, Mississippi, in paying costs associated with the renovation of the Civic Center and Mississippi State University Extension Service offices

․․․․․$ 450,000.00

(l) To assist the City of Durant, Mississippi, in paying costs associated with road repairs

․․․․․․$ 50,000.00

(m) To assist the Town of Goodman, Mississippi, in paying costs associated with road repairs

․․․․․․$ 50,000.00

(n) To assist Holmes County, Mississippi, in paying costs associated with courthouse renovation

․․․․․$ 150,000.00

(o) To assist the Town of Pickens, Mississippi, in paying costs associated with repair and renovation of the town police station

․․․․․․$ 50,000.00

(p) To the Board of Supervisors of Lowndes County, Mississippi, to assist the Town of Crawford, Mississippi, in paying costs associated with infrastructure needs

․․․․․$ 250,000.00

(q) To assist the City of D'Iberville, Mississippi, in paying costs associated with the extension of Mallett Road

․․․$ 1,000,000.00

(r) To assist the Town of Coldwater, Mississippi, in paying costs associated with the acquisition of a fire truck

․․․․․$ 350,000.00

(s) To assist the Town of Tunica, Mississippi, in paying costs associated with road repairs

․․․․․$ 500,000.00

(t) To assist Tunica County, Mississippi, in paying costs associated with the extension of natural gas lines

․․․․․$ 150,000.00

(u) To assist the City of Starkville, Mississippi, in paying costs associated with Northside Drive drainage channel improvements, mobilization, channel shaping and grading

․․․․․$ 250,000.00

(v) To assist the City of Starkville, Mississippi, in paying costs associated with J.L. King Center infrastructure, security and lighting

․․․․․$ 250,000.00

(w) 2 To assist the City of Jackson, Mississippi, in paying costs associated with construction of a parking lot and related facilities for the Jackson Convention Center

․․․$ 1,000,000.00

(x) To assist the City of Oxford, Mississippi, in paying costs associated with repair and renovation of a building to be used by the City of Oxford Police Department

․․․$ 1,000,000.00

(y) To assist Perry County, Mississippi, in paying costs associated with the acquisition of a fire truck

․․․․․$ 250,000.00

(z) To assist the City of Columbus, Mississippi, Fire and Rescue in paying costs associated with the acquisition of a fire engine

․․․․․$ 350,000.00

(aa) To assist the City of Fulton, Mississippi, in paying costs associated with the purchase of and repair and renovation of a building to house City Hall and repair and renovation of the former City Hall to house other city departments

․․․$ 1,000,000.00

(bb) To assist Itawamba County, Mississippi, in paying costs associated with repair and renovation of the Itawamba County Courthouse and construction of a Justice Court

․․․$ 1,000,000.00

(cc) To assist Jones County, Mississippi, in paying costs associated with repair, renovation, upgrades and additions to the Jones County Law Enforcement Complex

․․․․․$ 500,000.00

(dd) To assist the City of Laurel, Mississippi, in paying costs associated with additions to the Veterans Museum in Laurel, Mississippi

․․․․․$ 250,000.00

(ee) 2 To assist Arise and Shine, Inc., with providing children and youth programs and services in Copiah County, Mississippi

․․․․․․$ 50,000.00

(ff) To assist the City of Crystal Springs, Mississippi, in paying costs associated with providing lighting for Pedestrian and Bicycle Corridor Federal Aid Project No. STP-0130-00(013)LPA/107363-701000

․․․․․$ 250,000.00

(gg) To assist in paying costs associated with repair and renovation of the Millsaps Heritage Center in the City of Hazlehurst, Mississippi

․․․․․$ 300,000.00

(hh) To assist the City of Ocean Springs, Mississippi, in paying costs associated with water system, sewer system and other infrastructure improvements and development of the Fayard project beautification

․․․$ 1,500,000.00

(ii) To assist the Diamondhead Fire District in paying various costs for the City Fire Department

․․․․․․$ 25,000.00

(jj) To assist in paying various costs for the Fenton Fire Station in Hancock County, Mississippi

․․․․․․$ 25,000.00

(kk) To assist in paying various costs for the County Farm Fire Station in Harrison County, Mississippi

․․․․․․$ 25,000.00

(ll) To assist in paying various costs for the Lizan Fire Station in Harrison County, Mississippi

․․․․․․$ 25,000.00

(mm) To assist in paying various costs for the Saucier Fire Station in Harrison County, Mississippi

․․․․․․$ 25,000.00

(nn) To assist in paying various costs for the Success Fire Station in Harrison County, Mississippi

․․․․․․$ 25,000.00

(oo) To assist the City of Fayette, Mississippi, in paying costs associated with the construction, furnishing and equipping of a fire station for the city's fire department

․․․․․$ 400,000.00

(pp) To assist the City of Baldwyn, Mississippi, in paying costs associated with the construction of a satellite fire station

․․․․․$ 200,000.00

(qq) To assist the City of Baldwyn, Mississippi, in paying costs associated with repairs to Winddance Drive necessary for trucking company weight restrictions

․․․․․$ 100,000.00

(rr) To assist the City of Tupelo, Mississippi, in paying costs associated with lighting and curb upgrades to McCullough Boulevard

․․․․․$ 500,000.00

(ss) To assist the City of Booneville, Mississippi, in paying costs associated with the repair, replacement, adjustment and relocation of sewer lines and related sewer system infrastructure underneath and near the Northeast Mississippi Community College football field and surrounding area

․․․$ 1,000,000.00

(tt) To assist Madison County, Mississippi, in paying costs associated with making improvements to Bozeman Road, beginning at its intersection with Mississippi Highway 463 and proceeding north

․․․$ 2,500,000.00

(uu) To assist the City of Madison, Mississippi, in paying costs associated with renovation of the Performing Arts Center and placement of utility lines under the center

․․․$ 1,000,000.00

(vv) To assist the Town of Bruce, Mississippi, in paying costs associated with infrastructure improvements around and near both of the city's parks, including, but not limited to, paving town streets and parking lots, drainage improvements, water and sewer line repairs and extensions, and pavilion construction in such parks

․․․․․$ 400,000.00

(ww) To assist the Town of Bruce, Mississippi, in paying costs associated with repair and resurfacing of “Jimmy Beckley” Industrial Park Road

․․․․․$ 500,000.00

(xx) To assist the Town of Derma, Mississippi, in paying costs associated with water well repairs

․․․․․․$ 50,000.00

(yy) To assist the Town of Vardaman, Mississippi, in paying costs associated with paving town streets

․․․․․$ 150,000.00

(zz) To assist in paying costs associated with construction of an ambulance center for Tippah County Hospital

․․․․․$ 500,000.00

(aaa) To assist the Town of Walnut, Mississippi, in paying costs associated with the purchase of a fire truck for the town's fire department

․․․․․$ 300,000.00

(bbb) To assist the Town of Dumas, Mississippi, in paying costs associated with the purchase of equipment for the town's fire department

․․․․․․$ 25,000.00

(ccc) To assist in paying costs associated with creating a SkillPath 2030 Lab for the North Tippah School District

․․․․․$ 200,000.00

(ddd) To assist the City of Ripley, Mississippi, in paying costs associated with the purchase of equipment for the city's fire department

․․․․․$ 100,000.00

(eee) To assist the City of Ripley, Mississippi, in paying costs associated with various infrastructure projects

․․․․․$ 200,000.00

(fff) To assist Mississippi Hills Heritage Area Alliance in paying costs associated with alliance activities

․․․․․$ 100,000.00

(ggg) To assist in paying costs associated with exhibits with robotics and code training for students at the Issac Chapel Rosenwald Historical Museum and Education Center in Marshall County, Mississippi

․․․․․$ 200,000.00

On April 21, 2023, the Board of Supervisors of Marshall County shall transfer to the Issac Chapel Rosenwald Historical Museum and Education Center the remaining balance of all funds received from the Department of Finance and Administration under this paragraph (ggg).

(hhh) To assist Delta Health System in paying costs associated with capital improvements and infrastructure improvements related to patient room compliance and women's center services

․․․$ 2,000,000.00

(iii) To assist the City of Gautier, Mississippi, in paying costs associated with construction of the Mississippi Songwriters Performing Arts Center and improvements to Town Commons Park, including, but not limited to, parking and through roads for an amphitheater

․․․$ 4,000,000.00

(jjj) To assist the City of Senatobia, Mississippi, in paying costs associated with repair, renovation and upgrades to Front Street Fire Station

․․․․․$ 500,000.00

(kkk) To assist the City of Gautier, Mississippi, in paying costs associated with expansion of RV sites and paving at Shepard State Park

․․․$ 1,500,000.00

(lll) To assist Chickasaw County, Mississippi, in paying costs associated with the CR42 Road project

․․․․․$ 500,000.00

(mmm) To assist in paying costs associated with construction of a firehouse for the Thorn Volunteer Fire Department in Chickasaw County, Mississippi

․․․․․․$ 50,000.00

(nnn) To assist Clay County, Mississippi, in paying costs associated with road projects in Supervisors District 2 in Clay County including overlay of Mayhew Road, Mayfield Road, Pinkerton Road, Clisby Road and Herman Shirley Road

․․․․․$ 500,000.00

(ooo) To assist Monroe County, Mississippi, in paying costs associated with road maintenance and repairs

․․․․․$ 500,000.00

(ppp) To assist the City of West Point, Mississippi, in paying costs associated with roof repair and/or replacement for Bryan Public Library

․․․․․$ 250,000.00

(qqq) To assist in paying costs associated with the construction or purchase of a building for the Michael H. Ball Veterans of Foreign Wars Post 12191 in Carroll County, Mississippi

․․․․․$ 200,000.00

(rrr) To assist the Town of Duck Hill, Mississippi, in paying costs associated with resurfacing streets

․․․․․$ 200,000.00

(sss) To assist the Town of Carrollton, Mississippi, in paying various costs associated with the town's water tower project

․․․․․․$ 20,000.00

(ttt) To assist in paying costs associated with various Winona-Montgomery County Consolidated School District renovation projects

․․․$ 7,000,000.00

(uuu) To assist in paying costs associated with a regional communications system for the Mississippi Organ Recovery Agency

․․․․․$ 200,000.00

(vvv) To assist the City of Columbia, Mississippi, in paying costs associated with improvements to the city's downtown storm drainage system and related infrastructure

․․․․․$ 500,000.00

(www) To assist Marion County, Mississippi, in paying costs associated with pavement maintenance for county roads

․․․․․$ 500,000.00

(xxx) To assist Lamar County, Mississippi, in paying costs associated with the Mental Health Diversion Center in Purvis, Mississippi

․․․․․$ 500,000.00

(yyy) To provide for the reimbursement of prior costs associated with acquisition and repair, renovation, furnishing and equipping of a building and related facilities for the Bovina Volunteer Fire Department in Warren County, Mississippi

․․․․․$ 250,000.00

(zzz) To assist the City of Vicksburg, Mississippi, in paying costs associated with lighting for city baseball fields

․․․․․$ 250,000.00

(aaaa) To assist Warren County, Mississippi, in paying costs associated with the purchase of culverts and construction and installation of sluice gates

․․․․․․$ 75,000.00

(bbbb) To assist the City of Grenada, Mississippi, in paying costs associated with road resurfacing for Southwest Frontage Road

․․․․․$ 250,000.00

(cccc) To assist Grenada County, Mississippi, in paying costs associated with construction and extension of New Industrial Park Road

․․․․․$ 500,000.00

(dddd) To assist Grenada County, Mississippi, in paying costs associated with resurfacing of National Guard Trout Road

․․․․․$ 750,000.00

(eeee) To assist Tallahatchie County, Mississippi, in paying costs associated with roof repair for Phillip Community Center in Tallahatchie County, Mississippi

․․․․․․$ 50,000.00

(ffff) To assist the City of Petal, Mississippi, in paying costs associated with the construction of an access road beginning at or near the intersection of Central Avenue and M. J. Harris Drive in Petal, Mississippi, and running southerly into the Robert E. Russell Sports Complex

․․․․․․$500,000.00

(gggg) To assist the City of Iuka, Mississippi, in paying costs associated with road paving, purchase of utility vehicles for the city's police department and fire department, city park upgrades, library repair and purchase of a dump truck and two (2) police cars

․․․․․․$250,000.00

(hhhh) To assist the City of Pontotoc, Mississippi, in paying costs associated with relocating the fire station on Main Street in the city to a less congested corner lot near the current location

․․․․․․$750,000.00

(iiii) To assist in paying costs associated with construction of the Agricola Multipurpose Center in George County, Mississippi

․․․$ 1,600,000.00

(jjjj) To assist in paying costs associated with industrial park wastewater replacement main in George County, Mississippi

․․․․․$ 400,000.00

(kkkk) To assist in paying costs associated with construction of a multipurpose arena in Jackson County, Mississippi

․․․․․$ 750,000.00

(llll) To assist Jasper County, Mississippi, in paying costs associated with repairs, resurfacing and improvements to roads and bridges including, but not limited to, CR 195 and CR 215

․․․․․$ 650,000.00

(mmmm) To assist Smith County, Mississippi, in paying costs associated with repair and repaving of county roads

․․․․․$ 250,000.00

(nnnn) To assist in paying costs associated with acquisition of motor vehicles for the Winston County Sheriff's Department

․․․․․$ 150,000.00

(oooo) To assist Kemper County, Mississippi, in paying costs associated with a gas line project from Dekalb, Mississippi, to Scooba, Mississippi

․․․․․$ 500,000.00

(pppp) To assist in paying costs associated with the purchase of equipment for the Kemper County Volunteer Fire Department

․․․․․․$ 50,000.00

(qqqq) To assist in paying costs associated with acquisition of motor vehicles for the Neshoba County Sheriff's Department

․․․․․$ 150,000.00

(rrrr) To assist the Town of Scooba, Mississippi, in paying costs associated with the renovation of town facilities

․․․․․․$ 75,000.00

(ssss) To assist the City of Hattiesburg, Mississippi, in paying costs associated with improvements in infrastructure in the Midtown area of the city, including, but not limited to, roads, bridges, water, sewer, drainage, sidewalks, stormwater detention, land acquisition, utility relocation and lighting

․․․․$1,750,000.00

(tttt) To assist the City of Hattiesburg, Mississippi, in paying costs associated with flood control, detention basins or other infrastructure improvements in and around Gordon's Creek

․․․․․$ 250,000.00

(uuuu) To assist Alcorn County, Mississippi, in paying costs associated with repair and renovation of the Alcorn County Courthouse

․․․$ 1,000,000.00

(vvvv) To assist in paying costs associated with Alcorn County School District improvements

․․․․․$ 150,000.00

(wwww) To Alcorn County, Mississippi, to assist in paying Alcorn County Fire Chiefs and Firefighters Association expenses

․․․․․$ 100,000.00

(xxxx) To assist the Jacinto Foundation, Inc., in paying costs associated with capital improvements, repairing, renovating, restoring, rehabilitating, preserving, furnishing and/or equipping the Jacinto Courthouse and related facilities in Alcorn County, Mississippi

․․․․․$ 100,000.00

(yyyy) To assist Covington County, Mississippi, in paying costs associated with improvements to Kelly Creek Road and/or Fruitstand Road

․․․․․$ 200,000.00

(zzzz) To assist Jefferson Davis County, Mississippi, in paying costs associated with improvements to Willie Fortenberry Road, Gum Swamp Road and/or Sumrall Road

․․․․․$ 100,000.00

(aaaaa) To assist the Town of Shubuta, Mississippi, in paying costs associated with refurbishing, repair, renovation, restoration and furnishing of the Town Hall building

․․․․․$ 200,000.00

(bbbbb) To assist Coahoma Community College in paying costs associated with completion of the HVAC system for the Coahoma County Higher Education Center

․․․․․$ 150,000.00

(ccccc) To assist Simpson County, Mississippi, in paying costs associated with various road paving projects

․․․․․$ 500,000.00

(ddddd) To assist the Town of D'Lo, Mississippi, in paying costs associated with paving South Maple Street, Elm Street, North Oak Street and North Maple Street

․․․․․$ 200,000.00

(eeeee) To provide funds to be distributed equally among the following fire departments in Simpson County, Mississippi, and Rankin County, Mississippi, to assist in paying various department costs: Braxton Fire Department, Cato Fire Department, Harrisville Volunteer Fire Department, Magee Fire Department, Mendenhall Fire Department, Simpson County Station 7 Fire Department, Old Pearl Volunteer Fire Department, Pinola Fire Department, Puckett Volunteer Fire Department and Shell Road Volunteer Fire Department

․․․․․․$150,000.00

(fffff) To assist in paying costs associated with the purchase of playground equipment for Houston Community Park in Itawamba County

․․․․․․$ 50,000.00

(ggggg) To assist Newton County, Mississippi, in paying costs associated with upgrades and repairs to Tanglewood Road

․․․․․$ 450,000.00

(hhhhh) To assist Scott County, Mississippi, in paying costs associated with infrastructure improvements on Coal Bluff Road

․․․․․$ 350,000.00

(iiiii) To assist the Town of Plantersville, Mississippi, in paying costs associated with infrastructure improvements and the purchase of equipment for the town's police department

․․․․․$ 100,000.00

(jjjjj) To assist Oktibbeha County, Mississippi, in paying costs associated with upgrades and improvements to Maben Sturgis Road

․․․$ 1,000,000.00

(kkkkk) To assist the City of Starkville, Mississippi, in paying costs associated with the city's Main Street project

․․․$ 1,250,000.00

(lllll) To assist Humphreys County, Mississippi, in paying costs associated with repairs, including asbestos removal, to the Humphreys County Courthouse

․․․․․$ 400,000.00

(mmmmm) To assist the City of New Albany, Mississippi, in paying costs associated with central business district renovations

․․․․․$ 250,000.00

(nnnnn) To assist the CREATE Foundation in paying costs associated with storm shelter and community center renovations in the Red Hill Community in Union County, Mississippi

․․․․․$ 150,000.00

(ooooo) To the Board of Trustees of Southwest Mississippi Community College for the purpose of providing funds for the costs associated with the construction of a new outdoor multipurpose center on the campus of the college

․․․․․$ 500,000.00

(ppppp) 1 2 To Scenic Rivers Development Alliance for the purpose of making improvements at parks and facilities as follows: golf cart path repairs and course equipment upgrades at Quail Hollow Golf Course in Pike County; building repairs and equipment upgrades at Bogue Chitto Water Park in Pike County; building repairs, arena equipment and bleachers at Ethel Vance Park in Pike County; building repairs and fencing at Liberty Town Fields in Pike County; ADA sidewalk improvements and building repairs at Walkers Bridge Water Park in Walthall County; pier improvements, building improvements and road improvements at the County Outdoor Complex in Walthall County and park improvements in Franklin County

․․․$ 1,000,000.00

(qqqqq) To assist the Caledonia Natural Gas District in paying costs associated with acquisition of three (3) pickup trucks to be used as service trucks

․․․․․$ 150,000.00

(rrrrr) To assist Neshoba County, Mississippi, for the reimbursement of prior costs associated with transition to the MSWIN system

․․․$ 1,000,000.00

(sssss) To assist in paying costs associated with the Neshoba General Hospital Ambulance Enterprise

․․․․․$ 250,000.00

(ttttt) 1 2 To assist the Briarwood Pool in Jackson, Mississippi, in paying costs associated with ADA requirements and accessibility plan

․․․․․$ 250,000.00

(uuuuu) To assist Hinds County, Mississippi, in paying costs associated with Phase I White Oak Creek streambank erosion improvements to a portion of the creek running from at or near Old Canton Road to at or near Briarwood Drive in the City of Jackson, Mississippi

․․․$ 2,000,000.00

(vvvvv) To assist the City of Tupelo, Mississippi, in paying costs associated with improvements to Endville Road

․․․․․$ 500,000.00

(wwwww) To provide funds to Wayne County, Mississippi, to be distributed equally among the following volunteer fire departments in Wayne County, Mississippi, to assist in paying various department costs: Battles Volunteer Fire Department, Beat Four Volunteer Fire Department, Buckatunna Volunteer Fire Department, Central Volunteer Fire Department, Clara Volunteer Fire Department, Coyt Volunteer Fire Department, Crossroads Volunteer Fire Department, Denham Volunteer Fire Department, Ecutta Volunteer Fire Department, Hiwanee Volunteer Fire Department, Matherville Volunteer Fire Department, Maynor Creek Volunteer Fire Department, Mulberry Volunteer Fire Department, Pleasant Grove Volunteer Fire Department, Progress Volunteer Fire Department, Strengthford Volunteer Fire Department and Yellow Creek Volunteer Fire Department

․․․․․$ 340,000.00

(xxxxx) To assist the City of Waynesboro, Mississippi, in paying city fire department costs

․․․․․․$ 70,000.00

(yyyyy) To assist the Town of State Line, Mississippi, in paying various department costs for Stateline Volunteer Fire Department

․․․․․․$ 20,000.00

(zzzzz) To assist in paying various department costs for Richton Volunteer Fire Department in Perry County, Mississippi

․․․․․․$ 20,000.00

(aaaaaa) To assist the Town of State Line, Mississippi, in paying costs associated with acquisition of motor vehicles for the city's police department

․․․․․․$ 50,000.00

(bbbbbb) To assist the City of Picayune, Mississippi, in paying costs associated with improvements to North Frontage Road from Interstate 59 in Picayune

․․․․․$ 850,000.00

(cccccc) To assist the City of Raymond, Mississippi, in paying costs associated with renovation, rehabilitation and expansion of and additions to the city's police station

․․․․․$ 250,000.00

(dddddd) To assist Benton County, Mississippi, in paying costs associated with maintenance of roads and bridges

․․․․․$ 500,000.00

(eeeeee) To assist the Town of Potts Camp, Mississippi, in paying costs associated with the acquisition of a fire truck

․․․․․$ 300,000.00

(ffffff) To assist the Town of Hickory Flat, Mississippi, in paying costs associated with the acquisition of equipment for the town's police department

․․․․․$ 100,000.00

(gggggg) To assist Union County, Mississippi, in paying costs associated with maintenance of roads in Supervisors District 1 in Union County

․․․․․$ 500,000.00

(hhhhhh) To assist Union County, Mississippi, in paying costs associated with maintenance of roads in Supervisors District 2 in Union County

․․․․․$ 500,000.00

(iiiiii) To provide matching funds to the City of Charleston, Mississippi, for the repair of Charleston City Hall

․․․․․$ 250,000.00

(jjjjjj) To assist the Town of Coffeeville, Mississippi, in paying costs associated with street improvements

․․․․․$ 125,000.00

(kkkkkk) To assist the City of Water Valley, Mississippi, in paying costs associated with renovation of the Water Valley Civic Auditorium

․․․․․$ 225,000.00

(llllll) To assist Pearl River County, Mississippi, in paying costs associated with county road maintenance

․․․․․$ 500,000.00

(mmmmmm) To assist the City of Morton, Mississippi, in paying costs associated with repairs, resurfacing, upgrades and improvements to streets and roads around Morton High School and surrounding areas in the City of Morton

․․․․․$ 150,000.00

(nnnnnn) To provide funds to be distributed equally among the eight (8) volunteer fire departments in Scott County, Mississippi, to assist in paying various department costs and expenses

․․․․․$ 200,000.00

(oooooo) To assist in paying costs associated with repair and renovation of facilities at Chautauqua Park in Crystal Springs, Mississippi

․․․․․$ 500,000.00

(pppppp) To assist Quitman Community Hospital in paying costs associated with improvements and upgrades to facilities and equipment

․․․․․$ 500,000.00

(qqqqqq) To provide funds to be distributed in the amount of $25,000.00 to fire departments in Prentiss County, Mississippi, to assist in paying equipment costs

․․․․․$ 375,000.00

(rrrrrr) To assist the City of Senatobia, Mississippi, in paying costs associated with lighting and other improvements to city-owned facilities

․․․$ 1,000,000.00

(ssssss) To assist Tate County, Mississippi, in paying costs associated with road and infrastructure improvements

․․․$ 5,000,000.00

(tttttt) To assist in paying costs associated with construction of an Agriculture Technology building at Independence High School in the Tate County School District

․․․․․$ 750,000.00

(uuuuuu) To provide funds to be distributed equally among all volunteer fire departments in Clarke County, Mississippi, to assist in paying equipment costs and for upgrades

․․․․․$ 150,000.00

(vvvvvv) To assist in paying costs associated with acquisition of motor vehicles with upfit, lights, cages and sirens, for the Clarke County Sheriff's Department

․․․․․$ 100,000.00

(wwwwww) To assist Lincoln County, Mississippi, in paying costs associated with HVAC system and equipment repairs and/or replacement

․․․․․$ 500,000.00

(xxxxxx) To assist Jackson Metropolitan Technical Center in paying costs associated with roof and building repairs for its building

․․․․․$ 100,000.00

(yyyyyy) To assist Attala County, Mississippi, to provide funds for the acquisition of fire trucks for Carmack Volunteer Fire Department, Friendship Volunteer Fire Department, Providence Fire Department and Zama Volunteer Fire Department

․․․$ 1,000,000.00

(zzzzzz) To assist Attala County, Mississippi, in defraying expenses associated with repairs, resurfacing and other improvements to county roads and bridges

․․․$ 1,000,000.00

(aaaaaaa) To assist Leake County, Mississippi, to provide funds for the acquisition of fire trucks, firefighting equipment and gear for volunteer fire departments in Leake County

․․․$ 2,000,000.00

(bbbbbbb) To assist Attala County, Mississippi, in paying costs associated with repair and/or replacement of the roof for the Jack Post Industrial Building

․․․$ 1,000,000.00

(ccccccc) To assist the Town of West, Mississippi, in paying costs associated with repairs and improvements to town facilities

․․․․․$ 200,000.00

(ddddddd) To assist the City of Kosciusko, Mississippi, in paying costs associated with repair and maintenance of city facilities

․․․․․$ 500,000.00

(eeeeeee) To assist in paying costs associated with construction of a new building for American Legion Post No. 44 in Attala County, Mississippi

․․․․․$ 300,000.00

(fffffff) To assist the City of Clinton, Mississippi, in paying costs associated with site work for and construction and development of streets, street lighting and signals, electrical and communications distribution systems and equipment, water system and sewer system infrastructure and related infrastructure within an area bound by U.S. Highway 80, Springridge Road, Interstate 20 and Clinton-Raymond Road/Madison Street in the City of Clinton

․․․$ 8,000,000.00

(ggggggg) To assist the Town of Flora, Mississippi, in paying costs associated with improvements to the town's water system and sewer system infrastructure

․․․$ 1,000,000.00

(hhhhhhh) To assist Rankin County, Mississippi, in defraying expenses associated with repairs, resurfacing and other improvements to roads and bridges

․․․$ 8,000,000.00

(iiiiiii) To assist the City of Brandon, Mississippi, in paying costs associated with infrastructure improvements

․․․$ 2,000,000.00

(jjjjjjj) To assist the City of Pearl, Mississippi, in paying costs associated with construction of a bridge extending from the intersection of the extension of Ware Street and relocated St. Augustine Street to Pearson Road in the City of Pearl

․․․․․$ 500,000.00

(kkkkkkk) To assist Harrison County, Mississippi, in paying costs associated with Sportsplex improvements in the City of Long Beach, Mississippi

․․․$ 1,500,000.00

(lllllll) To assist in paying costs associated with improvements to Lumpkin Stadium for the Long Beach School District

․․․․․$ 100,000.00

(mmmmmmm) To provide $22,222.22 to each of the following fire departments in Choctaw County, Mississippi, to assist in paying various department costs: Chester Volunteer Fire Department, Town of Ackerman Fire Department, Bywy Volunteer Fire Department, Simpson Volunteer Fire Department, Town of Weir Fire Department, Panhandle Volunteer Fire Department, Union Volunteer Fire Department and Town of French Camp Fire Department and to provide $22,222.24 to the Reform Fire Department in Choctaw County, Mississippi, to assist in paying various department costs

․․․․․$ 200,000.00

(nnnnnnn) To provide funds to Winston County, Mississippi, to be distributed equally among the following fire departments in Winston County, Mississippi, to assist in paying various department costs: Nanih Waiya Volunteer Fire Department, Shiloh Volunteer Fire Department, City of Louisville Fire Department, Lo Butcha Volunteer Fire Department, Town of Noxapater Volunteer Fire Department and Mars Hill Volunteer Fire Department

․․․․․$ 120,000.00

(ooooooo) To provide funds to be distributed equally among the following fire departments in Webster County, Mississippi, to assist in paying various department costs: Town of Mathiston Volunteer Fire Department, City of Eupora Fire Department and Tomnolen Volunteer Fire Department

․․․․․․$ 60,000.00

(ppppppp) To assist the City of Eupora, Mississippi, in paying costs associated with street repairs, resurfacing and improvements

․․․․․$ 300,000.00

(qqqqqqq) 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

․․․․․$ 200,000.00

(rrrrrrr) To assist the Town of French Camp, Mississippi, in paying the costs associated with sidewalk repairs, lighting and improvements for the town's Historic Downtown District and School Street

․․․․․$ 100,000.00

(sssssss) To provide funds to Choctaw County, Mississippi, for repairs and resurfacing of roads

․․․․․$ 500,000.00

(ttttttt) To assist the Town of Ackerman, Mississippi, in paying costs associated with street repairs, resurfacing and improvements

․․․․․$ 200,000.00

(uuuuuuu) To assist the Town of Mathiston, Mississippi, in paying costs associated with construction, repair, renovation, upgrades and improvements to the town's facilities

․․․․․$ 100,000.00

(vvvvvvv) To assist Choctaw County, Mississippi, in paying costs associated with Courthouse renovations and improvements

․․․․․$ 100,000.00

(wwwwwww) To assist American Legion Post 82 in the Town of Ackerman, Mississippi, in paying costs associated with the Post building and Post activities

․․․․․․$ 25,000.00

(xxxxxxx) To assist VFW Post 3806 in the City of Eupora, Mississippi, in paying costs associated with the Post building and Post activities

․․․․․․$ 25,000.00

(yyyyyyy) To assist VFW Post 4540 in Winston County, Mississippi, in paying costs associated with the Post building and Post activities

․․․․․․$ 25,000.00

(zzzzzzz) To assist the American Legion Post 82 in the Town of Ackerman, Mississippi, in paying costs associated with the Post building and Post activities

․․․․․․$ 25,000.00

(aaaaaaaa) To assist in paying the costs associated with land acquisition, site development and construction, furnishing and equipping of new buildings and facilities for, and the relocation of, the Mississippi Armed Forces Museum at Camp Shelby to property owned by the Mississippi Military Department and located near Camp Shelby in Forrest County, Mississippi

․․․$ 6,000,000.00

(bbbbbbbb) 1 2 To assist the City of Pascagoula, Mississippi, in paying costs associated with renovations of city offices

․․․$ 1,000,000.00

(cccccccc) To assist the Town of Sardis, Mississippi, in paying costs associated with repairs, resurfacing and other improvements to roads and bridges

․․․․․$ 250,000.00

(dddddddd) To assist the Town of Como, Mississippi, in paying costs associated with repairs, resurfacing and other improvements to roads and bridges

․․․․․$ 250,000.00

(eeeeeeee) To assist the City of Bay Springs, Mississippi, in paying the costs associated with repairs to Payton Avenue

․․․․․․$ 35,000.00

(ffffffff) To assist the Town of Heidelberg, Mississippi, in paying the costs associated with repairs to Walnut Street

․․․․․․$ 45,000.00

(gggggggg) To assist East Jasper School District in paying the costs associated with the acquisition of the Old Heidelberg Academy

․․․․․$ 350,000.00

(hhhhhhhh) To assist the City of Hattiesburg, Mississippi, in paying the costs associated with improvements to Dabbs Street

․․․․․$ 250,000.00

(iiiiiiii) To assist Lincoln County, Mississippi, in paying the costs associated with repairs and improvements to the county courthouse

․․․․․$ 350,000.00

(jjjjjjjj) To assist the City of Carthage, Mississippi, in paying the costs associated with the repair and renovation of the coliseum

․․․․․$ 600,000.00

(kkkkkkkk) To assist Holmes County, Mississippi, in paying the costs associated with the paving and improvements to Salem/Courts Road

․․․․․$ 600,300.00

(llllllll) To assist Tougaloo College in paying the costs associated with the improvement, renovation and preservation of the historic Mansion building

․․․․․$ 600,000.00

(mmmmmmmm) To assist the City of Southaven, Mississippi, in paying costs associated with a traffic signal at the intersection of Airways Blvd. and Guthrie Drive

․․․․․$ 270,000.00

(nnnnnnnn) To assist DeSoto County, Mississippi, in paying the costs associated with a traffic signal at the intersection of Byhalia Road and Hwy 305 in Lewisburg/Olive Branch

․․․․․$ 270,000.00

(oooooooo) To assist Marshall County, Mississippi, in paying the costs associated with building the Chickasaw Trail Emergency Response Center

․․․$ 1,000,000.00

(pppppppp) To assist the Town of Terry, Mississippi, in paying the costs associated with the renovation of a community center

․․․․․․$ 30,000.00

(qqqqqqqq) To assist the City of Byram, Mississippi, in paying the costs associated with bridge and drainage projects

․․․․․$ 500,000.00

(rrrrrrrr) To assist the City of Jackson, Mississippi, in paying costs associated with renovations and upgrades for Thalia Mara Hall

․․․$ 2,000,000.00

(ssssssss) 1 2 To assist the City of Jackson, Mississippi, in paying costs associated with renovations and upgrades for the Jackson Planetarium

․․․$ 2,000,000.00

(tttttttt) To assist Panola County, Mississippi, in paying the costs associated with airport improvements

․․․․․$ 500,000.00

(uuuuuuuu) To assist the Town of Sardis, Mississippi, in paying costs associated with the Sardis Lake Development project

․․․$ 1,700,000.00

(vvvvvvvv) To assist the Town of Noxapater, Mississippi, in paying the costs associated with paving, repairs and improvements to city streets

․․․․․$ 250,000.00

(wwwwwwww) To assist the Town of Walnut Grove, Mississippi, in paying the costs associated with the purchase of a new fire truck

․․․․․$ 250,000.00

(xxxxxxxx) To assist the Lee County 4th District Community Development Group, a nonprofit corporation, in paying the costs associated with the construction/improvement to its community center

․․․․․$ 300,000.00

(yyyyyyyy) To assist the Windows of Amory, a nonprofit corporation, for expenses related to improvements and operations of the former First Christian Church, known as “The Windows”

․․․․․$ 200,000.00

(zzzzzzzz) To assist the City of Aberdeen, Mississippi, in paying the costs associated with repairs and improvements to the Magnolias

․․․․․$ 150,000.00

(aaaaaaaaa) To assist Claiborne County, Mississippi, in paying the costs associated with repairs and improvements to historical structures in the county

․․․․․․$ 75,000.00

(bbbbbbbbb) To assist Claiborne County, Mississippi, in paying the costs associated with the replacement of an air conditioning and heating system for the county jail

․․․․․․$ 80,000.00

(ccccccccc) To assist Claiborne County, Mississippi, in paying the costs associated with the resurfacing of Russom-Westside Road

․․․․․$ 300,000.00

(ddddddddd) 1 2 To assist the Summit Community Development Foundation in paying the costs associated with the Stand Pipe project

․․․․․$ 200,000.00

(eeeeeeeee) To assist the City of Natchez, Mississippi, in paying the costs associated with lighting of the Mississippi River Bridge

․․․․․$ 500,000.00

(fffffffff) To assist the City of Magee, Mississippi, in paying the costs associated with infrastructure improvements

․․․․․$ 150,000.00

(ggggggggg) To assist the City of Mendenhall, Mississippi, in paying costs associated with infrastructure improvements

․․․․․$ 150,000.00

(hhhhhhhhh) To assist Montgomery County, Mississippi, in defraying expenses for infrastructure improvements and industrial facility

․․․$ 1,000,000.00

(iiiiiiiii) To assist Attala County, Mississippi, in paying the costs associated with roof repairs for a county-owned building

․․․․․$ 600,000.00

(jjjjjjjjj) To assist the Mississippi Department of Transportation in paying the costs associated with an overpass for Old Highway 63 over Highway 98

․․․$ 1,200,000.00

(kkkkkkkkk) To assist Greene County, Mississippi, in paying the costs associated with asbestos abatement and demolition of an abandoned factory building

․․․․․$ 600,000.00

(lllllllll) To assist Greene County, Mississippi, in paying the costs associated with the conversion of the old farmer's market into a regional emergency operations center

․․․$ 1,200,000.00

(mmmmmmmmm) To assist the Greene County School District in paying costs associated with tornado and wind damage at the McLain Attendance Center

․․․․․․$ 50,000.00

(nnnnnnnnn) To assist the City of D'Iberville, Mississippi, in paying the costs associated with upgrades, mitigation and improvements to the city marina

․․․․․$ 750,000.00

(ooooooooo) To assist Jackson County, Mississippi, in paying the costs associated with the renovations and expansions of the Ball Park Road Fire Station

․․․․․$ 750,000.00

(ppppppppp) To assist the City of Ocean Springs, Mississippi, in paying costs associated with improvements to Riley Road

․․․․․$ 500,000.00

(qqqqqqqqq) To assist the Pearl & Leaf Rivers Rails to Trails Recreational District in paying the costs associated with overlaying the trail from James Lynn Cartlidge Gateway to Carolyn McRaney Gateway and paving the parking lots at stations

․․․$ 1,500,000.00

(rrrrrrrrr) To assist the City of Flowood, Mississippi, in paying the costs associated with infrastructure improvements to North Flowood Drive

․․․$ 2,000,000.00

(sssssssss) To assist the Mississippi Department of Transportation in paying the costs associated with improvements to Highway 25 between Grants Ferry Road and Mississippi Highway 471

․․․$ 4,000,000.00

(ttttttttt) To assist the City of Macon, Mississippi, in paying the costs associated with inspection, repairs and improvements to the Electric Department Office

․․․․․․$ 40,000.00

(uuuuuuuuu) To assist Noxubee County, Mississippi, in paying the costs associated with a roof replacement on the county courthouse

․․․․․$ 400,000.00

(vvvvvvvvv) To assist the City of Poplarville, Mississippi, in paying costs associated with the acquisition of a new fire truck

․․․․․$ 500,000.00

(wwwwwwwww) To assist Warren County, Mississippi, in paying the costs associated with upgrades and improvements for the historic Old Courthouse and grounds in Vicksburg

․․․․․$ 650,000.00

(xxxxxxxxx) To assist the City of Gulfport, Mississippi, in paying costs associated with the Interconnecting Gulfport project related to the federal BUILD grant route, to include Pool Street Extension, Creosote Road Extension, and Daniel Boulevard Extension

․․․$ 3,500,000.00

(yyyyyyyyy) To assist Yazoo County, Mississippi, in paying the costs associated with the construction and repairs of the Lake George Bridge

․․․$ 3,000,000.00

(zzzzzzzzz) To assist Issaquena County, Mississippi, in paying the costs associated with the construction and repairs of the Mannie Road Bridge

․․․$ 1,500,000.00

(aaaaaaaaaa) To assist Sharkey County, Mississippi, in paying the costs associated with the construction and repairs of the Low Water Bridge Road Bridge

․․․$ 1,500,000.00

(bbbbbbbbbb) To assist the Warren County Port Commission in defraying expenses for environmental and permit

․․․․․$ 500,000.00

(cccccccccc) To assist Quitman County, Mississippi, in paying the costs associated with infrastructure improvements on county roads and bridges

․․․․․$ 500,000.00

(dddddddddd) To assist Perry County, Mississippi, in paying the costs associated with the widening of Cochran Road

․․․․․$ 600,000.00

(eeeeeeeeee) To assist the City of Richland, Mississippi, in paying the costs associated with the Highway 49 pedestrian crossover

․․․․․$ 500,000.00

(ffffffffff) To assist the City of Pearl, Mississippi, in paying the costs associated with the Pearl-Richland Intermodal Bridge

․․․$ 2,000,000.00

(gggggggggg) To assist the Mississippi Department of Transportation in paying the costs associated with improvements to Highway 21 in Sebastopol, Mississippi

․․․․․$ 400,000.00

(hhhhhhhhhh) To assist the Town of Decatur, Mississippi, in paying the costs associated with upgrading rescue extrication equipment

․․․․․․$ 60,000.00

(iiiiiiiiii) To assist the City of Hernando, Mississippi, in paying the costs associated with infrastructure improvements to the Oak Grove and Highway 51 intersection

․․․․․$ 500,000.00

(jjjjjjjjjj) To assist the City of Tupelo, Mississippi, in the refurbishment of Ballard Park for the purposes of renovation and to establish a special needs (all inclusive) children's playground

․․․․․$ 500,000.00

(kkkkkkkkkk) To assist the City of Tupelo, Mississippi, in paying costs associated with turnaround access at the Elvis Presley Birthplace

․․․․․$ 250,000.00

(llllllllll) To assist the City of Saltillo, Mississippi, in paying the costs associated with infrastructure improvements

․․․․․$ 250,000.00

(mmmmmmmmmm) To assist the City of Gluckstadt, Mississippi, in paying the costs associated with the acquisition of land and construction of a new police station

․․․$ 1,000,000.00

(nnnnnnnnnn) To assist the City of Ridgeland, Mississippi, in paying the costs associated with the construction of the Commerce Park Connector Road

․․․$ 1,000,000.00

(oooooooooo) To assist the City of Ridgeland, Mississippi, in paying the costs associated with road paving and improvements to city streets

․․․$ 1,500,000.00

(pppppppppp) To assist the City of Olive Branch, Mississippi, in paying the costs associated with infrastructure improvement on Pleasant Hill Road from SR 302 to Stateline Road

․․․․․$ 750,000.00

(qqqqqqqqqq) To assist the Horn Lake Creek Basin Interceptor Sewer District in paying the costs associated with an infrastructure project

․․․$10,000,000.00

(rrrrrrrrrr) To assist the City of Corinth, Mississippi, in paying the costs associated with the EFLAP Bridge Replacement

․․․․․$ 500,000.00

(ssssssssss) To assist Alcorn County, Mississippi, in paying the costs associated with infrastructure improvements at the Getwell Road and Harper Road Intersection

․․․․․$ 350,000.00

(tttttttttt) To assist the Town of Blue Mountain, Mississippi, in paying the costs associated with improvements to the Blue Mountain Children's Park

․․․․․$ 150,000.00

(uuuuuuuuuu) To assist the Town of Farmington, Mississippi, in paying the costs associated with computer equipment upgrades for city hall

․․․․․․$ 25,000.00

(vvvvvvvvvv) To assist the City of Corinth, Mississippi, in paying the costs associated with the Corinth Veterans Honor Memorial

․․․․․․$ 25,000.00

(wwwwwwwwww) To assist the University of Southern Mississippi in paying the costs associated with re-roofing the coliseum

․․․․․$ 500,000.00

(xxxxxxxxxx) To assist Stone County, Mississippi, in paying the costs associated with road paving and improvements to county roads and bridges

․․․․․$ 500,000.00

(yyyyyyyyyy) 1 2 To assist the City of Greenville, Mississippi, in paying the costs of construction and development of the downtown green space associated with the new federal courthouse as part of the Thad Cochran Project

․․․․․$ 500,000.00

(zzzzzzzzzz) To assist the City of Greenville, Mississippi, in paying the costs of redevelopment of Hangar 173 at airport to assist the Mississippi Delta Community College (MDCC) Aerospace Maintenance Instruction Program

․․․$ 1,500,000.00

(aaaaaaaaaaa) To assist the City of Cleveland, Mississippi, in paying the costs associated with the Airport Terminal Road Extension Project

․․․$ 1,000,000.00

(bbbbbbbbbbb) To assist Tishomingo County, Mississippi, in paying the costs associated with a tornado siren and storm shelter at Carter's Branch Volunteer Fire Department

․․․․․․$ 50,000.00

(ccccccccccc) To assist the Town of Marietta, Mississippi, in paying the costs associated with an infrastructure project

․․․․․$ 165,000.00

(ddddddddddd) To assist the Town of Mantachie, Mississippi, in paying the costs associated with modernizing the town's police force

․․․․․$ 100,000.00

(eeeeeeeeeee) To assist Tishomingo County, Mississippi, in paying the costs associated with a roof replacement for the Circuit Courthouse

․․․․․$ 400,000.00

(fffffffffff) To assist the City of Iuka, Mississippi, in paying the costs associated with repairs and improvements to city streets

․․․․․$ 150,000.00

(ggggggggggg) To assist the Yellow Creek Inland Port Authority in paying the costs associated with infrastructure and port improvement

․․․$ 1,500,000.00

(hhhhhhhhhhh) To assist Pontotoc County, Mississippi, in paying the costs associated with a Veteran's Service Center in Pontotoc

․․․․․$ 125,000.00

(iiiiiiiiiii) To assist Pontotoc County, Mississippi, in paying costs associated with improvements to the Fairgrounds/Exhibit Building Parking Project

․․․․․$ 100,000.00

(jjjjjjjjjjj) To assist the City of Calhoun City, Mississippi, in paying the costs associated with paving and improvements to city streets

․․․․․$ 200,000.00

(kkkkkkkkkkk) To assist the Mississippi Arts and Entertainment Experience (The MAX) in paying the costs associated with upgrading exhibits

․․․․․$ 250,000.00

(lllllllllll) To assist Yazoo County, Mississippi, in paying costs associated with renovations at the Oakes African-American Cultural Center

․․․․․$ 100,000.00

(mmmmmmmmmmm) To assist the City of Pass Christian, Mississippi, in paying the costs associated with the Pass Christian Downtown Redevelopment Initiative

․․․․․$ 750,000.00

(nnnnnnnnnnn) To assist Clay County, Mississippi, in paying the costs associated with the renovations of the county courthouse

․․․․․$ 350,000.00

(ooooooooooo) To assist the City of West Point, Mississippi, in paying the costs associated with road paving and improvements to city streets

․․․․․$ 400,000.00

(ppppppppppp) To assist the City of Macon, Mississippi, for reimbursement to the city for engineers, clean up of debris, and to stabilize exterior of Electric Department when surrounding buildings collapsed (local state of emergency)

․․․․․․$ 35,000.00

(qqqqqqqqqqq) To assist the Pascagoula Redevelopment Authority in paying the costs associated with the downtown revitalization project

․․․․․$ 750,000.00

(rrrrrrrrrrr) To assist the City of Eupora, Mississippi, in paying the costs associated with the construction of an amphitheater

․․․․․․$ 50,000.00

(sssssssssss) To assist the City of Eupora, Mississippi, in paying the costs associated with a walking trail

․․․․․․$ 10,000.00

(ttttttttttt) To assist Lowndes County, Mississippi, in paying the costs associated with the construction, development, upgrades and improvements to the rail yard expansion at the West Bank Port, and other rail improvements in Lowndes County that provide otherwise support freight rail service to and from the West Bank Port

․․․$ 3,200,000.00

(uuuuuuuuuuu) To assist the City of Jackson, Mississippi, in paying the costs associated with the widening, straightening and clearing debris from Eubanks Creek from State Street to Old Canton Road

․․․․․$ 500,000.00

(vvvvvvvvvvv) 1 2 To assist the Department of Finance and Administration in paying the costs associated with the development of the LeFleur's Bluff Otter Creek Golf Park and Connector Trail Project

․․․$13,250,000.00

(wwwwwwwwwww) To assist the City of Vicksburg, Mississippi, in paying costs associated with the river front development

․․․$ 3,500,000.00

(xxxxxxxxxxx) To assist the City of Pelahatchie, Mississippi, in paying the costs associated with repairs and improvements to roads and bridges

․․․․․$ 300,000.00

(yyyyyyyyyyy) To assist the Marty Stuart Congress of Country Music Museum in paying the costs associated with the completion of the Ellis Theatre

․․․․․$ 500,000.00

(zzzzzzzzzzz) To assist the City of Water Valley, Mississippi, in paying the costs associated with upgrades and improvements to the city-owned electrical system

․․․․․$ 500,000.00

(aaaaaaaaaaaa) To assist the North Mississippi Health Services in paying the costs associated with the unfinished dedicated operating room for cesarean deliveries at the hospital in Amory, Mississippi, which room may be used as a negative pressure room

․․․$ 1,000,000.00

(bbbbbbbbbbbb) To assist the B.B. King Museum and Delta Interpretive Center in paying costs associated with renovations, repairs and improvements to the B.B. King Museum and Club Ebony

․․․$ 2,500,000.00

(cccccccccccc) To assist the Department of Finance and Administration - Bureau of Building, Ground and Real Property Management for the Mississippi Sports Hall of Fame and Museum in paying costs associated with renovations, repairs and improvements to the Mississippi Sports Hall of Fame

․․․$ 2,500,000.00

(dddddddddddd) To assist the Town of Macon, Mississippi, in paying costs associated with storm cleanup and emergency operation including storm debris removal

․․․․․․$ 75,000.00

(eeeeeeeeeeee) To assist Noxubee County, Mississippi, in paying costs associated with repair of the Veterans Building

․․․․․․$ 25,000.00

(ffffffffffff) To assist Noxubee County, Mississippi, in paying costs associated with road maintenance and repairs

․․․․․$ 150,000.00

(gggggggggggg) [Deleted]

(hhhhhhhhhhhh) To assist the Town of Vaiden, Mississippi, in paying costs associated with various infrastructure projects

․․․․․$ 100,000.00

(iiiiiiiiiiii) To assist the Town of McCool, Mississippi, in paying costs associated with various infrastructure projects

․․․․․$ 100,000.00

(jjjjjjjjjjjj) To assist the Tate County Heritage Museum in paying costs associated with acquisition and updating of exhibits and displays and repair, restoration, upgrades and improvements to equipment and facilities

․․․․․․$ 50,000.00

(kkkkkkkkkkkk) 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
Miss. Code Ann. § 27-69-15 — MS Code / Title 27 / Chapter 41 / Section 69-15
Miss. Code Ann. § 27-69-15
Status: in_force

Any retailer, transient vendor, distributing agent, salesman, or other dealer who shall receive any cigarettes other than from a wholesaler having a permit as herein provided, and not having the necessary stamps already affixed, shall, after the receipt of such cigarettes, within the time limit herein provided, present the same to some wholesaler having such permit, for the affixing of the stamps required, and it shall be the duty of such wholesaler, thereupon and upon the payment to him by such retailer of the face value of the stamps required, to affix the stamps to said cigarettes in the same manner as if the cigarettes were handled and sold by such wholesaler, provided, that such wholesaler, before affixing the stamps, shall require of the retailer, transient vendor, distributing agent, salesman, or other dealer, the original invoice for the cigarettes to be stamped, and such wholesaler shall in each instance note upon the invoice, the denominations and number of stamps affixed to the cigarettes covered by said invoice, the notation to be made in ink, or other manner not easy to erase, at the time the stamps are affixed.

It is further provided that, in addition hereto, the wholesaler shall keep a separate record of all stamps affixed to taxable cigarettes presented by retailers, transient vendors, distributing agents, salesmen, or other dealers, showing the name of the retailer, transient vendor, distributing agent, salesman, or other dealer, name of the shipper, date of shipper's invoice, the date stamps were affixed, denomination of stamps affixed, and total value of stamps affixed.

When the request is made to any wholesaler in this state by a retailer, transient vendor, distributing agent, salesman, or other dealer in this state, said request being duly and seasonably made for the affixing of stamps, and the request is accompanied by proper remittance and invoice, and such wholesaler refuses to affix the stamps to cigarettes as requested, said wholesaler shall forfeit to the state a penalty of Twenty-five Dollars ($25.00) for each offense, the same to be collected by the commissioner and, in addition thereto, in the discretion of the commissioner, forfeit his permit to handle stamps. In the event of such refusal on the part of any wholesaler to affix stamps said retailer, transient vendor, distributing agent, salesman, or other dealer may make application to the commissioner for stamps to be placed on the cigarettes upon which the wholesaler refused to affix the stamps, said application to be accompanied by an affidavit from the retailer, transient vendor, distributing agent, salesman, or other dealer, or some other credible person, setting forth the facts, whereupon the commissioner may issue and sell to such retailer, transient vendor, distributing agent, salesman, or other dealer, a sufficient number of stamps to be affixed to the cigarettes.

Stamps shall not be affixed to any cigarettes except by a wholesale dealer having a permit, except as otherwise provided in this chapter.

Stamps shall not be required to be affixed to any cigarettes while the same is in interstate commerce.

Any person who receives cigars, smoking tobacco, chewing tobacco, snuff or any other tobacco products except cigarettes from anyone other than a wholesaler having a tobacco permit issued by this state and the excise tax on the tobacco received has not been paid, shall compute the excise tax due the State of Mississippi at the rate prescribed herein on forms furnished by the commissioner for that purpose. Such report shall be accompanied by the remittance for the tax due and shall be filed with the commissioner within forty-eight (48) hours after receipt of the tobacco by such person.

In no case shall the provisions of this chapter be construed to require the payment of a tax upon any tobacco upon which the tax herein levied has once been paid to the state.
Miss. Code Ann. § 27-15-107 — MS Code / Title 27 / Chapter 7 / Section 15-107
Miss. Code Ann. § 27-15-107
Status: in_force

(1) Every insurance company liable for the tax under the provisions hereof shall make and file with the Department of Revenue, estimated tax returns and payments for the insurance premium tax levied under Sections 27-15-103 and 27-15-109 for the first four (4) periods of each calendar year and a reconciliation return and payment for the final reporting period for each calendar year based on the actual liability of the insurance company for insurance premium taxes for that calendar year. The insurance company shall estimate the amount of insurance premium taxes to be due for each calendar year and pay insurance premium taxes based on a percentage of that estimate as provided for in subsection (2) of this section for the first four (4) reporting periods of each calendar year. In addition to reflecting the amount of estimated tax payment being paid, the estimated return shall also contain an estimate of the gross amount of premium receipts of the insurance company subject to the insurance premium tax under Sections 27-15-103 and 27-15-109 during the reporting period. For the final reporting period for each calendar year, every insurance company shall file a reconciliation tax return reporting the balance of insurance premium taxes due for the calendar year based on insurance premiums actually received during the calendar year after the application of the estimated tax payments for the first four (4) reporting periods and any applicable credits, and pay the balance of insurance premium taxes due for the calendar year. The insurance company shall also pay with the reconciliation tax return any penalties and/or interest due for the calendar year, including any penalty and/or interest for underestimating the amount of estimated tax to be paid for the first four (4) reporting periods.

(2) The reporting periods, the amount of insurance premium tax to be paid for the reporting periods, and the due date for the tax return and payment for the reporting periods are as follows:

(a) For the first reporting period of January 1 through March 31, the percentage to be paid is one-fourth ( 1 / 4 ) of the estimated tax amount. The due date for the estimated return and payment is April 20.

(b) For the second reporting period of April 1 through May 31, the percentage to be paid is one-sixth ( 1 / 6 ) of the estimated tax amount. The due date for the estimated return and payment is June 20.

(c) For the third reporting period of June 1 through June 30, the percentage to be paid is one-twelfth ( 1 / 12 ) of the estimated tax amount. The due date for the estimated return and payment is July 20.

(d) For the fourth reporting period of July 1 through September 30, the percentage to be paid is one-fourth ( 1 / 4 ) of the estimated tax amount. The due date for the estimated return and payment is October 20.

(e) For the final reporting period of October 1 through December 31, the balance of insurance premium tax due for the calendar year shall be paid after application of estimated payments for the first four (4) reporting periods and any applicable credits are reported on a reconciliation tax return. The due date for the return and payment, including payment of any penalty and/or interest, is March 1.

(3) Any insurance company liable for the insurance premium tax levied under Sections 27-15-103 and 27-15-109 that fails to file an estimated tax return or a reconciliation tax return and fails to pay the required estimated tax payments with the estimated tax return or the balance of insurance premium tax with the reconciliation tax return by the due date for such return and payment, shall be liable for a penalty in the amount of ten percent (10%) of the payment due and interest at the rate of one-half of one percent ( 1 / 2 of 1%) per month from the due date of the payment until paid.

(4) Any insurance company that underestimates the estimated amount of insurance premium tax to be paid for any of the first four (4) reporting periods by more than ten percent (10%) shall be liable for penalty in the amount of ten percent (10%) of the amount by which the insurance company underestimated the amount of insurance premium tax due. The amount of this underestimate shall be determined by subtracting the amount paid for that reporting period from an amount determined by multiplying the actual annual insurance premium taxes due for the calendar year times the percentage of estimated tax to be paid for the reporting period. The insurance company shall also be liable for interest on the underestimated amount at the rate of one-half of one percent ( 1 / 2 of 1%) per month from the due date for the reporting period until the insurance company pays the actual annual insurance premium taxes due for the calendar year in which the reporting period is included.

(5) The Department of Revenue shall have the authority to promulgate rules and regulations, not inconsistent with this article, as it may deem necessary to enforce its provisions.
Miss. Code Ann. § 27-37-25 — MS Code / Title 27 / Chapter 37 / Section 37-25
Miss. Code Ann. § 27-37-25
Status: in_force

Upon receipt by the assessor of the roll or schedule of land, he shall compare the same with the assessment roll of the county, and in land assessment years, shall enter upon the assessment roll of the county all lands listed upon said roll or schedule, in the appropriate place; that is, said lands shall be listed in the proper section, township and range, but without value, and he shall enter the number of acres in each tract in the column on said land roll provided for United States government lands, and show the owner as the United States. The copy filed with the chancery clerk shall be presented to the board of supervisors, and it shall be the duty of the said board to examine the assessment roll of the county and to verify the descriptions and entries on the said roll by the assessor and make any necessary correction thereon.

It shall be the duty of the chancery clerk to carefully verify all of said entries and descriptions and to make all extensions and correctly add the number of acres.
Miss. Code Ann. § 27-55-511 — MS Code / Title 27 / Chapter 49 / Section 55-511
Miss. Code Ann. § 27-55-511
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 bonded distributor of special fuel, and the permit shall not be assignable or otherwise transferable. Permits may be revoked for any single business location or all such locations by the commission at any time upon ten (10) days' written notice, if the distributor shall fail to pay the special fuel taxes and penalties due within the time provided by law, or shall fail in any way to comply with all of the provisions of this article, but the cancellation shall not relieve said distributor of special fuel or his sureties from liability on his distributor of special fuel bond. No permit shall be issued to any applicant who is in arrears or default to this state, or any subdivision thereof, for any taxes.

All bonds issued under the provisions of the other motor fuel tax law and the oil tax law in effect prior to July 1, 1999, shall remain in full force and effect and all references in such bonds to oil and/or other motor fuel shall mean special fuel.

All permits issued under the provisions of the other motor fuel tax law and the oil tax law in effect prior to July 1, 1999, shall remain in full force and effect and all references on said permits to oil and/or other motor fuel shall mean special fuel.
Miss. Code Ann. § 27-19-56.393 — MS Code / Title 27 / Chapter 13 / Section 19-56.393
Miss. Code Ann. § 27-19-56.393
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 Wilkinson County 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 Wilkinson County 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, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

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

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

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

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

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

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

(6) In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37 . The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
Miss. Code Ann. § 27-19-30 — MS Code / Title 27 / Chapter 9 / Section 19-30
Miss. Code Ann. § 27-19-30
Status: in_force

No privilege tax or registration fee shall be imposed upon, and no license tag shall be required or issued for, any vehicle that is (a) designed or adapted to be used exclusively in the preparation and loading of chemicals or other material for aerial agricultural application to crops; and (b) only incidentally used on public roadways in this state.
Miss. Code Ann. § 27-55-13 — MS Code / Title 27 / Chapter 38 / Section 55-13
Miss. Code Ann. § 27-55-13
Status: in_force

For the purpose of determining the amount of his liability for the tax imposed by this article, each bonded distributor of gasoline shall, not later than the twentieth day of the month next following the month in which this article becomes effective, and not later than the twentieth day of each month thereafter, file with the department a monthly report which shall include a statement of the number of gallons of gasoline or blend stock received by such distributor within this state during the preceding calendar month, and such other information as may be reasonably necessary for the proper administration of this article.

At the time of filing each monthly report with the department, a distributor may take a credit for the number of gallons of gasoline that he purchased during the preceding calendar month from a distributor who pays the excise tax imposed by this article on such gasoline.

At the time of filing each monthly report with the department, each distributor of gasoline shall pay to the department the full amount of the gasoline tax due from such distributor for the preceding calendar month, less two percent (2%) to cover evaporation, shrinkage and other normal losses.

Reports and payments must be filed electronically by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be filed electronically by the first working day following the due date in order to be considered timely filed.

The monthly report of the distributor of gasoline shall be prepared and filed with the department on forms prescribed by the department, or the distributor of gasoline may, with the approval of the department, furnish the required information on machine-prepared schedules. Such monthly reports or schedules shall be signed by the distributor or his duly authorized agent and shall contain a declaration that the statements contained therein are true and correct and are made under the penalty of perjury.
Miss. Code Ann. § 27-35-113 — MS Code / Title 27 / Chapter 35 / Section 35-113
Miss. Code Ann. § 27-35-113
Status: in_force

(1) It shall be the duty of the Department of Revenue to carefully examine the recapitulations of the assessment rolls of the counties, when received, to compare the assessed valuation of the various classes of property in the respective counties, to investigate and determine if the assessed valuation of any classes of property in any one or more counties of the state is not equal and uniform with the assessed values fixed upon the same classes of property in other counties of the state, and to ascertain if any class of property in any one or more counties is assessed contrary to law.

(2) The department shall, by regulation, establish performance standards and acceptable parameters for evaluation of the accuracy of assessments. These standards shall include, but not be limited to, the following:

(a) Assessment level: The ratio of assessments to current true value or market value;

(b) Assessment uniformity: The test of uniformity or fairness of individual assessments; and

(c) Assessment equity: The test of price-related bias.

(3) To perform its examination of the recapitulations of the assessment rolls of the counties, the department shall annually conduct assessment/ratio studies of each county or utilize other means, as determined appropriate by the department, to determine if each county's assessment records comply with acceptable performance standards. The department shall send notice of the results of this examination to the assessor and the board of supervisors of each county no later than thirty (30) days after receipt of the board of supervisors' recapitulation. Any county not in compliance with the acceptable performance standards shall, within ninety (90) days from the date of the notice concerning the department's examination of the county's assessments records, adopt and submit to the department for approval a plan for achieving compliance and begin the implementation of the plan so that compliance can be achieved by the second succeeding year's assessment roll after the tax year for which the department's notice of noncompliance with performance standards was issued. Failure to adopt and submit an approved plan for achieving compliance or failure to properly implement and follow an approved plan shall cause the department to withhold the county's homestead exemption reimbursement monies until such time as the county has complied with this provision. In the event the county has not complied with this provision by the end of the state's fiscal year, then the department shall place the funds so held in a special escrow account. All interest shall accrue to the benefit of the county on this account.

(4) The department shall approve the recapitulation of the assessment rolls and the property tax rolls of any county operating under a supervised plan to achieve compliance within the first two (2) roll years as provided for in the paragraph above, notwithstanding that the county may be failing a test or tests of the accuracy or equity of assessment.

(5) Any county failing to achieve such compliance for the second succeeding year's assessment roll as outlined above shall be subject to the following restrictions until such time as said tax rolls come into compliance:

(a) The department shall place into escrow all homestead exemption reimbursements;

(b) The county shall levy and pay over to the department, for purposes of being placed in the escrow account, the proceeds of the one (1) mill levy provided for in Section 27-39-329(1)(b) . All interest shall accrue to the benefit of the county on any funds placed in an escrow account; and

(c) The department shall identify the class or classes of property whose assessment level is not in conformity with the regulation of the department governing same, and shall have the authority to adjust and equalize that class or classes of property by, either requiring a fixed percent (1) to be added to the assessed valuation of any class of property in any county found too low; or (2) to be deducted from the assessed valuation of any class of property found too high; in order that the class or classes of property are being assessed in conformity with the department's regulation.

(6) Once the county achieves compliance with the standard of performance as to assessment level, uniformity and equity as established by the rules and regulations of the Department of Revenue, the department shall release to the county all funds held in escrow on its behalf during the period of noncompliance.

(7) The board of supervisors of any county aggrieved by the decision of the department regarding the department's examination of the recapitulations of its assessment rolls may appeal such decision to the Board of Tax Appeals within thirty (30) days from the date of the notice from the department advising the county of the results of the department's examination of the recapitulation of the assessment rolls of the county. The Board of Tax Appeals shall hear the objections by the board of supervisors and grant whatever relief it deems appropriate; however, the Board of Tax Appeals shall not have the authority to grant relief which is inconsistent with this section. The decision of the Board of Tax Appeals shall be final.

(8) It is the intent of this section and that of this chapter to vest the Department of Revenue with authority to investigate and determine the assessed valuation of classes of property, and to further establish and/or clarify that tax assessors and the boards of supervisors are vested with the absolute authority to investigate and determine the assessed valuations of individual parcels of property located in their particular county in a manner consistent with the laws of this state.
Miss. Code Ann. § 27-19-56.2 — MS Code / Title 27 / Chapter 9 / Section 19-56.2
Miss. Code Ann. § 27-19-56.2
Status: in_force

(1) Any owner of a motor vehicle who is a duly sworn law enforcement officer employed by or in the service of the state, a county, a municipality or other political subdivision of the state, or who is a retired law enforcement officer 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 law enforcement officer or retired law enforcement officer. The distinctive license tags so issued shall be of such color and design as may be agreed upon by the Executive Committee of the Mississippi Law Enforcement Officer's Association, the Legislative Committee of the Mississippi Sheriff's Association, the Executive Board of the Police Chiefs Association and the State Tax Commission. The State Tax Commission shall have final approval of the color and design. Each such distinctive license tag shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag and may, in the discretion of the State Tax Commission, display the county name.

(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. Applicants for such distinctive license tags (a) shall present to the issuing official proof of their employment or service as a law enforcement officer by presentation of the applicant's official law enforcement officer's identification card or a signed and notarized affidavit from the governing authority or chief executive officer of the agency, county, municipality or political subdivision by or for whom the applicant is employed or serves as a law enforcement officer, or (b) shall present proof that they are a retired law enforcement officer by presentation of a signed and notarized affidavit from the governing authority or chief executive officer of the agency, county, municipality or political subdivision from whom the law enforcement officer retired. The application and the additional fee imposed under subsection (3) of this section, less three percent (3%) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

(3) Beginning with any registration year commencing on or after July 1, 1992, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, or if the owner retires or resigns from or otherwise vacates his employment or service as a law enforcement officer, he must surrender it to the local county tax collector.

(4) The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of distinctive license tags. The State Treasurer shall distribute an amount equal to Seven Dollars ($7.00) of the additional fees collected for each such distinctive license tag issued under this section to the State General Fund, and the remainder of such additional fees collected shall be distributed by the State Treasurer to the credit of the special fund created in Section 7-9-70 .

(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, Mississippi Code of 1972 . 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. § 27-107-53 — MS Code / Title 27 / Chapter 49 / Section 107-53
Miss. Code Ann. § 27-107-53
Status: repealed

The Commission of Budget and Accounting is hereby made the sole administrator of the appropriation enacted during the regular session of 1971 to implement the provisions of Sections 27-107-51 through 27-107-61 . It is authorized to utilize any of its general powers provided by Sections 27-103-1 through 27-103-75 [repealed], Mississippi Code of 1972, in making findings of fact and determinations as to the extent and degree of the damages, destruction or loss to the public properties and the dollar value thereof described in the preceding section. It shall take into consideration the appropriate economic factors, present and potential losses in city, county and state taxes, and revenues of all types, existing and subsequent federal laws, funds and programs, and other relevant facts and fiscal data in determining the amount of state grants and loans and reasonable conditions of the grants and loans made to the governing authorities of eligible counties and municipalities and the boards of trustees of public schools and junior colleges which have suffered publicly owned property loss and economic losses as a direct result of tornado damages on February 21, 1971.
Miss. Code Ann. § 27-38-1 — MS Code / Title 27 / Chapter 33 / Section 38-1
Miss. Code Ann. § 27-38-1
Status: in_force

This chapter may be cited as the “Mississippi Telecommunications Tax Reform Act.”
Miss. Code Ann. § 27-7-339 — MS Code / Title 27 / Chapter 7 / Section 7-339
Miss. Code Ann. § 27-7-339
Status: in_force

The commissioner is hereby authorized and directed to enter into an agreement with the secretary of the treasury of the United States, with respect to withholding of income tax as provided by this article, pursuant to an Act of Congress, 80 Stat. 478; Pub. Law 89-554 ; 5 U.S.C.A. Revised, Section 5517, September 6, 1966, and Executive Order No. 10407, 17 F. R. 10132, November 7, 1952.
Miss. Code Ann. § 27-69-1 — MS Code / Title 27 / Chapter 21 / Section 69-1
Miss. Code Ann. § 27-69-1
Status: in_force

This chapter may be cited as The Tobacco Tax Law.
Miss. Code Ann. § 27-106-3 — MS Code / Title 27 / Chapter 31 / Section 106-3
Miss. Code Ann. § 27-106-3
Status: in_force

(1) The Mississippi Legislature finds the following:

(a) Congress and the President have determined that the illicit nuclear activities of the Government of Iran, combined with its development of unconventional weapons and ballistic missiles, and its support of international terrorism represent a serious threat to the security of the United States, Israel and other allies of the United States in Europe, the Middle East and around the world.

(b) The International Atomic Energy Agency has called attention repeatedly to Iran's unlawful nuclear activities, and as a result, the United Nations Security Council has adopted a range of sanctions designed to encourage the Government of Iran to cease those activities and comply with its obligations under the Treaty on the Non-Proliferation of Nuclear Weapons.

(c) On July 1, 2010, President Barack Obama signed into law H.R. 2194, the “Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010” ( Public Law 111-195 ), which expressly authorizes states and local governments to prevent investment in, including prohibiting entry into or renewing contracts with, companies operating in Iran's energy sector with investments that have the result of directly or indirectly supporting the efforts of the Government of Iran to achieve nuclear weapons capability.

(d) The serious and urgent nature of the threat from Iran demands that states, local governments and private institutions work together with the federal government and American allies to do everything possible diplomatically, politically and economically to prevent Iran from acquiring nuclear weapons capability.

(e) Respect for human rights in Iran has deteriorated steadily, as demonstrated by transparently fraudulent elections and the brutal repression and murder, arbitrary arrests and show trials of peaceful dissidents.

(f) The concerns of the State of Mississippi regarding Iran are strictly the result of the actions of the Government of Iran and should not be construed as enmity towards the Iranian people.

(2) The intent of the Legislature is to implement the authority granted under Section 202 of the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 ( Public Law 111-195 ).
Miss. Code Ann. § 27-105-5 — MS Code / Title 27 / Chapter 49 / Section 105-5
Miss. Code Ann. § 27-105-5
Status: in_force

(1) Any financial institution maintaining a deposit-taking facility in this state whose accounts are insured by the Federal Deposit Insurance Corporation or any successors to that insurance corporation, may qualify as a public funds depository by submitting an application to the State Treasurer as provided by Section 27-105-9 , if the institution has a regulatory capital to total assets ratio of five and one-half percent (5- 1 / 2 %) or more. That ratio shall be determined not later than December 1 in each calendar year by the State Treasurer on the basis of balance sheets of applying institutions at June 30 of the same calendar year, and an institution shall not be a qualified depository and shall not receive any public funds unless its ratio has been certified annually by the Treasurer as meeting the prescribed requirement. Each applicant shall furnish to the State Treasurer such financial statements, balance sheets or other documentation, sworn to by a duly elected officer, on such date or dates and on such forms as the State Treasurer may require. Any knowing or willful misstatement of fact on those forms shall subject the officer swearing to them to the penalty of perjury, and the financial institution of which he is an officer shall not be eligible to serve as a depository for a period of one (1) year beginning with the date on which the State Treasurer certifies that such a misstatement has been made. When so approved by the State Treasurer, the institution shall place on deposit with the State Treasurer qualified bonds, notes and liquid securities in an aggregate amount at least equal to one hundred five percent (105%) of the average daily balance of funds on deposit in the aggregate by the State of Mississippi or any agency or department of the state or by any county, municipality or other governmental unit in excess of that portion of accounts insured by the Federal Deposit Insurance Corporation, or any successor thereto.

(2) Any financial institution maintaining a deposit-taking facility in this state whose accounts are insured by the Federal Deposit Insurance Corporation or any successors to that insurance corporation and which has been in existence for three (3) or more years may qualify as a public funds depository and public funds guaranty pool member under Section 27-105-6 by submitting an application to the State Treasurer as provided by Section 27-105-9 , if the institution has a regulatory capital to total assets ratio of six and one-half percent (6- 1 / 2 %) or more and otherwise meets the requirements of Section 27-105-6 . That ratio shall be determined not later than December 1 in each calendar year by the State Treasurer on the basis of balance sheets of applying institutions at June 30 of the same calendar year, and an institution shall not be a member of the public funds guaranty pool unless its ratio has been certified annually by the Treasurer as meeting the prescribed requirement. Each applicant shall furnish to the State Treasurer such financial statements, balance sheets or other documentation, sworn to by a duly elected officer, on such date or dates and on such forms as the State Treasurer may require. Any knowing or willful misstatement of fact on those forms shall subject the officer swearing to them to the penalty of perjury and the financial institution of which he is an officer shall not be eligible to serve as a depository for a period of one (1) year beginning with the date on which the State Treasurer certifies that such a misstatement has been made. When so approved by the State Treasurer, the institution shall meet its security requirement of one hundred five percent (105%) by placing on deposit with the State Treasurer qualified bonds, notes and liquid securities in an aggregate amount at least equal to fifty-two and one-half percent (52- 1 / 2 %) of the average daily balance of funds on deposit in the aggregate by the State of Mississippi or any agency or department of the state or by any county, municipality or other governmental unit in excess of that portion of accounts insured by the Federal Deposit Insurance Corporation, or any successor thereto, and executing a guarantee equal to the balance of fifty-two and one-half percent (52- 1 / 2 %) of the average daily balance of funds on deposit in the aggregate by the State of Mississippi or any agency or department of the state or by any county, municipality or other governmental unit in excess of that portion of accounts insured by the Federal Deposit Insurance Corporation, or any successor thereto.

(3) The term “ qualified bonds, notes and liquid securities ” as used in this section shall mean:

(a) All securities that are direct obligations of the United States Treasury or any other obligations fully guaranteed by the United States government.

(b) Bonds, notes and other obligations of the Federal Home Loan Bank, Federal National Mortgage Association, Federal Land Banks, Banks for Cooperatives, and Federal Intermediate Credit Banks, the Government National Mortgage Association, the Federal Housing Administration, the Farmers Home Administration, the Farm Credit System Financial Assistance Corporation, the United States Postal Service, the Federal Financing Bank, the Student Loan Marketing Association, the Small Business Administration, the General Services Administration, the Washington Metropolitan Area Transit Authority, the Maritime Administration, the Export-Import Bank, the International Bank for Reconstruction and Development, the Inter-American Development Bank, the Asian Development Bank, loan participations that carry the guarantee of the Commodity Credit Corporation, an instrumentality of the United States Department of Agriculture or other similar agencies approved by the State Treasurer.

(c) Obligations of the Tennessee Valley Authority.

(d) Legal obligation or revenue bonds of the State of Mississippi, its agencies, or any political subdivision of the state, or any municipality located in the State of Mississippi, or the Yazoo Mississippi Delta and the Mississippi Levee Districts, or the Mississippi Higher Education Assistance Corporation or its successors, or any body corporate and politic created under the laws of the State of Mississippi.

(e) General obligations issued by any other state or by a county, parish or municipality of any other state, the full faith and credit of which are pledged to the payment of principal and interest, that are rated “A” or better by any recognized national rating agency engaged in the business of rating bonds.

(f) Surety bonds of any surety company authorized to do business in the State of Mississippi.

(g) All bonds authorized as security for state funds under paragraphs (c), (d) and (e), inclusive, shall be investment quality, and any bonds under paragraphs (c), (e) and (f), inclusive, which are rated substandard by any of the appropriate supervisory authorities having jurisdiction over the depository or by any recognized national rating agency engaged in the business of rating bonds, shall not be eligible for pledging as security to the State of Mississippi by any qualified state depository. As used in this paragraph, the term “ investment quality ” shall mean that, at worst, the obligor of the bonds has adequate capacity to meet its financial commitments even if adverse economic conditions or changing circumstances are likely to lead to weakened capacity to do so.

No bonds shall be accepted as security for more than their stated par value or market value, whichever is lower, except bonds and obligations of the State of Mississippi and Mississippi State Highway bonds or notes, which may be accepted as security at par value or market value, whichever is greater.

The bonds, notes and liquid securities to be placed on deposit shall secure both deposits and the accrued interest thereon.

Money shall be drawn from the depositories so as to leave in each as near as practicable, its equitable proportion of state funds.

The State Treasurer is authorized and empowered to:

(i) Deposit for safekeeping in the vaults of any of the state or national banks located within this state that are members of the Federal Deposit Insurance Corporation and that have appropriate safekeeping facilities approved by the State Depository Commission, any federal reserve bank, any federal reserve branch bank, or any bank that is a member of the Federal Reserve System and is located in a city where there is a federal reserve bank or a federal reserve branch bank, the securities placed with him by financial institutions qualifying as state depositories; or

(ii) Accept, in lieu of the securities themselves, safekeeping trust receipts issued to the State Treasurer by the authorized safekeeping banks listed in subparagraph (i) above; the safekeeping trust receipts shall describe the securities and show that the securities are held for safekeeping for the account of the State Treasurer or other governmental unit. The securities so deposited shall not be commingled in any manner with the assets of the safekeeping bank.

The safekeeping banks listed in subparagraph (i) above are authorized to issue to the State Treasurer their safekeeping trust receipts based on safekeeping trust receipts issued to them by any of their correspondent banks that are members of the Federal Reserve System and are located in any federal reserve city and that have physical custody of the pledged securities.

In no event shall the State Treasurer deposit for safekeeping with any depository securities placed by the depository with the State Treasurer in qualifying as a public funds depository, nor shall he accept a safekeeping trust receipt by or from a depository covering securities it owns in order to secure state funds on deposit with it.

(4) In fulfilling the requirements of this Section 27-105-5 , the State Treasurer shall:

(a) Maintain perpetual inventory of pledged collateral and perform monthly market valuations and quality ratings.

(b) Monitor and confirm, as often as deemed necessary by the Treasurer, the pledged collateral held by third party custodians.

(c) Perfect an interest in pledged collateral by having pledged securities moved into an account established in the Treasurer's name. This action shall be taken at the discretion of the Treasurer.

(d) Review the reports of each qualified public funds depository for material changes in capital accounts or changes in name, address or type of institution, record the average daily balances of public deposits held; and monitor the collateral-pledging levels and required collateral based on the average daily balances.

(e) Compare public deposit information reported by qualified public funds depositories and public depositors. That comparison shall be conducted for qualified public depositories based on established financial condition criteria of record on September 30.

(f) Verify the reports of any qualified public funds depository relating to public deposits it holds when necessary to protect the integrity of the public deposits program.

(g) Confirm public deposits, to the extent possible under current law, when needed.

(h) Require at his or her discretion the filing of any information or forms required under this chapter to be by electronic data transmission. Those filings of information or forms shall have the same enforceability as a signed writing.

(5) A qualified public funds depository shall:

(a) Within fifteen (15) days after the end of each calendar month or when requested by the Treasurer, submit to the Treasurer a written report, under oath, indicating the average daily balance of all public deposits held by it during the reported month, required collateral, a detailed schedule of all securities pledged as collateral, selected financial information, and any other information that the Treasurer determines necessary to administer this chapter.

(b) Provide to each public depositor annually, not later than thirty (30) days following the public depositor's fiscal year end, the following information on all open accounts identified as a “public deposit” for that public depositor as of its fiscal year end, to be used for confirmation purposes: the federal employer identification number of the public funds depository, the name on the deposit account record, the federal employer identification number on the deposit account record, and the account number, account type and actual account balance on deposit. Any discrepancy found in the confirmation process shall be reconciled within sixty (60) days of the public depositor's fiscal year end.

(c) Submit to the Treasurer annually, not later than sixty (60) days of the public depositor's fiscal year end, a report of all public deposits held for the credit of all public depositors at the close of business on each public depositor's fiscal year end. The annual report shall consist of public deposit information in a report format prescribed by the Treasurer. The manner of required filing may be as a signed writing or electronic data transmission, at the discretion of the Treasurer.

(6) Public depositors shall comply with the following requirements:

(a) A public depositor shall ensure that the name of the public depositor and its tax identification number are on the account or certificate provided to the public depositor by the qualified public depository in a manner sufficient to disclose the identity of the public depositor;

(b) Not later than thirty (30) days following its fiscal year end, a public depositor shall notify the State Treasurer of its official name, address, federal tax identification number, and provide a listing of all accounts that it had with qualified public depositories, including the deposit balance in those accounts, as of its fiscal year end. A public entity established during the year shall furnish its official name, address and federal tax identification number to the State Treasurer before making any public deposit.

(7) Any information contained in a report of a qualified public funds depository required under Section 27-105-5 or 27-105-6 shall be considered confidential and exempt from disclosure and not subject to dissemination to anyone other than the State Treasurer and the State Auditor under the provisions of this chapter.

(8) The State Treasurer is empowered to assume responsibility as successor pledgee as agent on behalf of any county, municipality or other governmental unit of any and all collateral pledged before July 1, 2001, to that county, municipality or governmental unit by that public funds depository. Upon assuming responsibility as successor pledgee as provided in this subsection (8), the State Treasurer is empowered to sign such documents on behalf of any such county, municipality or governmental unit as may be required by a trustee custodian, including, but not limited to, any documentation necessary to change the pledgee from the county, municipality or governmental unit as pledgee to the State Treasurer as agent.

(9) As used in this section and Section 27-105-6 , the following terms shall have the meanings set forth below:

(a) The term “ regulatory capital ” means the bank's regulatory (Tier 1) capital, as calculated in accordance with 12 CFR Part 3 , 12 CFR Part 217 or 12 CFR 324 , as now enacted, or as amended or replaced, as applicable to the applicant.

(b) The term “ assets classified loss ” means:

(i) When measured as of the date of examination of the financial institution, those assets that have been determined by an evaluation made by a state or federal examiner as of that date to be a loss; and

(ii) When measured as of any other date, those assets:

(A) That have been determined: 1. by an evaluation made by a state or federal examiner at the most recent examination of the financial institution to be a loss, or 2. by evaluations made by the financial institution since its most recent examination to be a loss; and

(B) That have not been charged off from the financial institution's books or collected.

(c) The term “ intangible assets ” means those assets that would be required to be reported in the item for intangible assets in a Federal Deposit Insurance Corporation (FDIC) banking institution's “Reports of Condition and Income” (Call Reports), regardless of whether the institution is insured by the FDIC.

(d) The term “ mandatory convertible debt ” means a subordinated debt instrument meeting the requirements of the Federal Deposit Insurance Corporation that requires the issuer to convert the instrument into common or perpetual preferred stock by a date at or before the maturity of the debt instrument. The maturity of these instruments must be twelve (12) years or less.

(e) The term “ mortgage servicing rights ” means those assets (net of any related valuation allowances) that result from contracts to service loans secured by real estate (that have been securitized or are owned by others) for which the benefits of servicing are expected to more than adequately compensate the servicer for performing the servicing.

(f) The term “ perpetual preferred stock ” means a preferred stock that does not have a stated maturity date or that cannot be redeemed at the option of the holder and that has no other provisions that will require future redemption of the issue. It includes those issues of preferred stock that automatically convert into common stock at a stated date. It excludes those issues, the rate on which increases, or can increase, in such a manner that would effectively require the issuer to redeem the issue.

(g) The term “ total assets ” means the average of total assets of any financial institution that are or would be included in a Federal Deposit Insurance Corporation (FDIC) banking institution's “Reports of Condition and Income” (Call Reports), regardless of whether the institution is insured by the FDIC, and minus intangible assets other than mortgage servicing rights.

(h) The term “ average daily balance ” means the average daily balance of public deposits of each governmental unit held during the reported month. The average daily balances must be determined by totaling, by account, the daily balance held by the depositor and then dividing the total by the number of calendar days in the month. Deposit insurance is then deducted from each public depositor's balance and the resulting amounts are totaled to obtain the average daily balance.

(i) The term “ public funds ” means funds in which the entire beneficial interest is owned by a governmental unit or funds held in the name of a public official of a governmental unit charged with the duty to receive or administer funds and acting in such official capacity.

(j) The term “ governmental unit ” means the State of Mississippi, and any office, department, agency, division, bureau, commission, board, institution, hospital, college, university, airport authority or other instrumentality thereof, whether or not such body or instrumentality has the authority to levy taxes or to sue or be sued in its own name. Further, it shall mean any body politic or body corporate other than the state responsible for governmental activities only in geographic areas smaller than that of the state, including, but not limited to, any county, municipality, school district, community hospital as defined in Section 41-13-10 , airport authority or other instrumentality thereof, whether or not such body or instrumentality has the authority to levy taxes or to sue or be sued in its own name. It is the intent to include all state and political subdivisions or instrumentalities thereof whether specifically recited herein or not.
Miss. Code Ann. § 27-19-56.365 — MS Code / Title 27 / Chapter 4 / Section 19-56.365
Miss. Code Ann. § 27-19-56.365
Status: in_force

(1) Beginning with any registration year commencing on or after July 1, 2022, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Jim Hill High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Jim Hill High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

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

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

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

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

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

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

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

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

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

(7) In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2025.
Miss. Code Ann. § 27-106-13 — MS Code / Title 27 / Chapter 51 / Section 106-13
Miss. Code Ann. § 27-106-13
Status: in_force

(1) The Public Employees' Retirement System and the State Treasurer may not invest funds with a person that is identified on a list created pursuant to Section 27-106-9 as a person engaging in investment activities in Iran, as described in Section 27-106-7 .

(2) Any existing investments in violation of subsection (1) as of July 1, 2015, must be divested when prudent to do so but within one hundred twenty (120) days after the posting is made on the website of the Department of Finance and Administration.
Miss. Code Ann. § 27-35-9 — MS Code / Title 27 / Chapter 33 / Section 35-9
Miss. Code Ann. § 27-35-9
Status: in_force

All banks and other companies and corporations shall be assessed in the county in which the principal office or place of transacting business is situated; and if there shall be no such principal office or place of business, then in the county or counties in which the business of the bank, company or corporation shall be carried on.
Miss. Code Ann. § 27-106-21 — MS Code / Title 27 / Chapter 29 / Section 106-21
Miss. Code Ann. § 27-106-21
Status: in_force

The restrictions established under this chapter apply only until:

(a) The President or Congress of the United States, by means including, but not limited to, legislation, executive order or written certification, declares that divestment of the type provided for in this chapter interferes with the conduct of United States foreign policy; or

(b) The United States revokes its current sanctions against Iran.
Miss. Code Ann. § 27-105-351 — MS Code / Title 27 / Chapter 51 / Section 105-351
Miss. Code Ann. § 27-105-351
Status: in_force

All funds coming into the county treasury belonging to any drainage district shall be deposited in the county depositories under the same conditions as county funds are deposited, to be drawn by the proper parties and in the manner provided by law. All tax collectors may pay drainage taxes into such depositories in the same manner as county funds are paid in, and shall be subject to the same protection provided herein for the protection of county funds.
Miss. Code Ann. § 27-67-4 — MS Code / Title 27 / Chapter 31 / Section 67-4
Miss. Code Ann. § 27-67-4
Status: in_force

(1) For purposes of this article, a “ mail order sale ” is a sale of tangible personal property or specified digital products, ordered by mail or other means as described in subsection (2)(e), to a purchaser who is in this state at the time the order is remitted, from a person who receives the order in another state of the United States, or in a commonwealth, territory or other area under the jurisdiction of the United States, and which person transports the property or products or causes the property or products to be transported, whether or not by mail, from any jurisdiction of the United States, including this state, to the purchaser in this state who ordered the property or products or to another person in this state for whom the purchaser ordered the property. For purposes of this definition, it will be presumed that every purchaser resident in this state who remits an order shall have been in this state at the time the order was remitted.

(2) Every person doing business in this state who makes a mail order sale is subject to the power of this state to levy and collect the tax imposed by this article when:

(a) The person is a corporation doing business under the laws of this state or a person domiciled in, a resident of, or a citizen of, this state;

(b) The person maintains retail establishments or offices in this state, whether the mail order sales thus subject to taxation by this state result from or are related in any other way to the activities of such establishments or offices;

(c) The person has agents in this state who solicit business or transact business on his behalf, whether the mail order sales thus subject to taxation by this state result from or are related in any other way to such solicitation or transaction of business;

(d) The property was delivered in this state in fulfillment of a sales contract that was entered into in this state, in accordance with applicable conflict of laws rules, when a purchaser in this state accepted an offer by ordering the property;

(e) The person, by purposefully or systematically exploiting the consumer market provided by this state by any media-assisted, media-facilitated or media-solicited means, including, but not limited to, direct mail advertising, unsolicited distribution of catalogues, computer-assisted shopping, television, radio or other electronic media, or magazine or newspaper advertisements or other media, creates nexus with this state;

(f) Through compact or reciprocity with another jurisdiction of the United States, that jurisdiction uses its taxing power and its jurisdiction over the retailer in support of this state's taxing power; or

(g) The person consents, expressly or by implication, to the imposition of the tax imposed by this part.

(3) Every person engaged in the business of making mail order sales is subject to the requirements of this article for cooperation in collection of taxes and in administration of this article, except that no fee shall be imposed upon such person for carrying out any required activity.

(4) The tax required under this section to be collected, and any amount unreturned to a purchaser that is not tax but was collected from the purchaser under the representation that it was tax, constitute funds of the State of Mississippi from the moment of collection.