reglab/housing_qa huggingface dataset:
MS Code § 27-7-1101 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 7 - Income Tax and Withholding|Article 11 - First-Time Home Buyer Savings Accounts|§ 27-7-1101. Definitions

 As used in this article, the following words shall have the meanings ascribed herein unless the context clearly requires otherwise:   " Account holder" means an individual who establishes, individually or jointly with one or more other individuals, an account with a financial institution for which the account holder claims a first-time home buyer savings account status on his Mississippi income tax return.   "Allowable closing costs" means a disbursement listed on a settlement statement for the purchase of a single-family residence in this state by a qualified beneficiary.   "Eligible costs" means the down payment and allowable closing costs for the purchase of a single-family residence in this state by a qualified beneficiary.   "Financial institution" means any bank, trust company, savings institution, consumer finance company, credit union, safe deposit company, money market mutual fund, or similar entity authorized to do business in this state.   "First-time home buyer savings account" or "account" means an account with a financial institution for which the account holder claims first-time home buyer savings account status on his Mississippi income tax return for taxable year 2018 or any taxable year thereafter, pursuant to this article for the purpose of paying or reimbursing eligible costs for the purchase of a single-family residence in this state by a qualified beneficiary.   "Qualified beneficiary" means an individual or individuals who reside in this state at the time of settlement on the purchase of a single-family residence in this state and:   Have never owned or purchased under contract for deed, either individually or jointly, a single-family residence in this state or outside of this state;   Are designated as the beneficiary of an account designated by the account holder as a first-time home buyer savings account; and   May apply monies or funds held in such account for eligible costs. A qualified beneficiary may use the funds from such account for eligible costs regardless of whether such qualified beneficiary purchases the single-family residence as sole owner or jointly with another individual.   "Settlement statement" means the statement of receipts and disbursements for a transaction related to real estate, including a statement prescribed under the Real Estate Settlement Procedures Act of 1974 (RESPA), 12 USCS Section 2601 et seq., as amended, and the regulations thereunder, or an executed sales agreement for the purchase of a manufactured home being conveyed as personal property.   "Single-family residence" means a single-family residence owned and occupied by a qualified beneficiary, and also includes a manufactured home, modular home, mobile home, condominium unit, or cooperative.   "State" means the State of Mississippi.
MS Code § 27-15-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Provisions|§ 27-15-1. Citation of chapter

 This chapter may be cited as the state-wide privilege tax law.
MS Code § 27-15-3 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Provisions|§ 27-15-3. Definitions

 As used in this chapter:   "Population" means the population as shown by the last census made by the United States; provided, that when any municipality makes and certifies an enumeration, as provided by law, it shall mean the population shown by such enumeration.   "Person" or "company," herein used interchangeably, shall be taken to include any individual, firm, partnership, joint adventure, association, corporation, estate, trust, or any other group or combination acting as a unit, and includes the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.   "Year" and "annually" means either the calendar year, or a period of twelve (12) calendar months.   "Capacity, " when used with reference to manufacturing establishments, means and shall be determined from the rated capacity of the machinery installed by the manufacturer thereof.   "Business" shall include all activities or acts personal, professional, or corporate, engaged in or caused to be engaged in with the object of gain, profit, benefit, or advantage, either direct or indirect, or following or engaging in any trade, calling or profession, and all things which occupy the time, attention and labor of men for the purpose of a livelihood or profit.   "Place of business" means a store, shop, counting room, office, factory, or other location or locations whether in a building, enclosed space, or in any undefined place or places where any business as herein defined is done, conducted, or carried on.   "State-wide license" means a license issued by the Commissioner of Revenue, Commissioner of Insurance, or other officer required to collect the tax usable, good and valid, in each and every county in the state, unless otherwise limited and it shall be the authority of the licensee to engage in the business designated for the period of time under the conditions specified therein, and at the place or places stated, if the business carried on be at a definite place.   "State-wide tax" means the tax paid or imposed for a state-wide license.   "Officer" or "collector" when used with reference to officers whose duty it is to collect privilege taxes, means and includes every officer of the State of Mississippi, subdivisions or departments thereof whose duty it is to collect privilege taxes as by law provided.   "Commission," "State Tax Commission" or "Tax Commission" means the Department of Revenue.   "Tax commissioner, " "State Tax Commissioner," "Chairman of the State Tax Commission," "chairman" or "commissioner" means the Commissioner of Revenue of the Department of Revenue.   "Taxpayer" means any person liable for any tax hereunder in addition to the usual meaning of such word.
MS Code § 27-15-5 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Provisions|§ 27-15-5. Applicability and effect of chapter

 All privilege taxes levied and imposed by this chapter shall be paid in addition to any and all other taxes, and, except to the extent otherwise provided by Section 27-15-7, the provisions of this chapter shall not affect the operation of any other sections of the Mississippi Code of 1972 or other laws providing for the imposition, levy and collection of privilege taxes, including but not limited to privilege taxes on burial associations, chain stores, and the privilege taxes imposed by the Mississippi Levee District and the Yazoo-Mississippi Delta Levee District, nor shall the provisions of this chapter affect the operation of the sales tax law, nor shall the provisions of this chapter in any wise affect any law imposing a tax or fee or penalty, including filing fees, the fire marshal's fee, penalties or fees or charges imposed and collected by the commissioner of insurance as now provided, or may be hereafter provided, by the laws of Mississippi.
MS Code § 27-15-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Provisions|§ 27-15-7. Levy of taxes by counties, municipalities and levee districts on privileges restricted

 The privileges taxed by this chapter shall not be taxed by the board of supervisors of any county; nor by any municipalities except as may be herein provided.   The Mississippi Levee District and the Yazoo-Mississippi Delta Levee District, and any other levee district authorized by law to levy privilege taxes, shall not levy any tax upon any privilege upon which a state-wide tax is levied under this chapter or any other law, except privileges upon public utilities and common carriers, and insurance companies.
MS Code § 27-15-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Provisions|§ 27-15-9. Classification of municipalities

 For the purpose of this chapter the municipalities of the state are hereby divided into seven classes, numbered from one (1) to seven (7), which classes shall be according to the population thereof, as follows:   Class No. 1 shall include all municipalities having a population of twenty-five thousand (25,000) inhabitants or more.   Class No. 2 shall include all municipalities having a population of fifteen thousand (15,000) inhabitants, and less than twenty-five thousand (25,000) inhabitants.   Class No. 3 shall include all municipalities having a population of ten thousand (10,000) inhabitants, and less than fifteen thousand (15,000) inhabitants.   Class No. 4 shall include all municipalities having a population of five thousand (5,000) inhabitants, and less than ten thousand (10,000) inhabitants.   Class No. 5 shall include all municipalities having a population of three thousand (3,000) inhabitants, and less than five thousand (5,000) inhabitants.   Class No. 6 shall include all municipalities having a population of one thousand (1,000) inhabitants, and less than three thousand (3,000) inhabitants.   Class No. 7 shall include all municipalities having a population of five hundred (500) inhabitants, and less than one thousand (1,000) inhabitants.   The term "elsewhere in the state" as used in this chapter shall include all municipalities having a population of less than five hundred (500) inhabitants, and all other places outside of any municipality.
MS Code § 27-15-11 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Provisions|§ 27-15-11. Privilege taxes imposed

 Every person desiring to engage in any business, or exercise any privilege hereafter specified shall first, before commencing same, apply for, pay for, and procure from the state tax commissioner or commissioner of insurance, a privilege license authorizing him to engage in the business or exercise the privilege specified therein, and the amount of tax shown in the following sections is hereby imposed for the privilege of engaging or continuing in the business set out therein.
MS Code § 27-15-81 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-81. Tax imposed

 Every person, firm or corporation (other than burial associations, hospital service associations, nonprofit hospital, medical and surgical service corporations, nonprofit community service blood supply plans and nonprofit medical liability insurance corporations taxed as otherwise provided by law), which contracts on his, their or its accounts, to issue any policies for, or agreements for life, fire, marine, surety, guaranty, fidelity, employees' liability, liability, credit, health, accident, livestock, plate glass, tornado, automobile, automatic sprinkler, burglary, steam boiler and all other forms of insurance, shall, before any such company shall be permitted to engage or continue in such business, or exercise powers and rights under the laws of the State of Mississippi, pay to the commissioner of insurance as provided in this chapter, the following license and privilege taxes, which shall be in lieu of all licenses and privilege taxes, state, county or municipal, as follows:
MS Code § 27-15-82 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-82. Effective date of privilege licenses issued under Title 83, Mississippi Code of 1972

 Any privilege license issued under Title 83, Mississippi Code of 1972, shall be effective on the date the license is issued.
MS Code § 27-15-83 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-83. Privilege tax for foreign and domestic insurance companies; fee for amending privilege license

  Upon each foreign insurance company licensed as a single line company defined under Section 83-19-1, the privilege tax is as follows:   Fire and Allied Lines and/or Industrial Fire. . . . .$200.00   Casualty/Liability. . . . .$200.00   Fidelity and/or Surety. . . . .$200.00   Workers' Compensation. . . . .$200.00   Boiler and Machinery. . . . .$200.00   Plate Glass. . . . .$200.00   Aircraft. . . . .$200.00   Inland Marine and/or Ocean Marine. . . . .$200.00   Automobile Physical Damage/Automobile Liability. . . . .$200.00   Homeowners/Farmowners. . . . .$200.00   Guaranty/Mortgage Guaranty. . . . .$200.00   Trip Accident and Baggage. . . . .$200.00   Legal. . . . .$200.00   Life and/or Accident and Health; Credit Life, Accidentand Health; Industrial Life, Accident and Health; andVariable Contracts. . . . .$200.00   Title. . . . .$200.00   Fraternal. . . . .$ 50.00     For any combination of classifications of a foreign insurance company, the privilege tax for a multiple line company shall be Three Hundred Fifty Dollars ($350.00).   Any stock, mutual, reciprocal or reinsurance company shall pay the appropriate privilege tax for each line of insurance the company is licensed to underwrite.   For each domestic insurance which has its home office located in Mississippi, the privilege tax shall be one-half (1/2) of the fees listed in this section.   Each insurance company or association which amends its privilege license shall pay a fee of Twenty-five Dollars ($25.00).
MS Code § 27-15-85 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-85. Business entity acting as insurance producer, limited lines producer or limited lines credit insurance producer

  Upon each business entity, as defined in Section 83-17-53, acting as an insurance producer, limited lines producer or limited lines credit insurance producer. . . . .$ 200.00.  Every individual acting as an insurance producer, limited lines producer, limited lines credit insurance producer, supervising general agent or managing general agent for a business entity shall meet all requirements set forth in Title 83 and no individual shall be exempt from the privilege tax placed on him by this chapter.    Upon each business entity, as defined in Section 83-17-53, acting as an insurance producer, limited lines producer or limited lines credit insurance producer that amends its privilege license by adding or deleting a line of authority or for the issuance of a duplicate license. . . . .$ 50.00.
MS Code § 27-15-87 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-87. Individual acting as insurance producer, limited lines producer or limited lines credit insurance producer

  Upon each individual acting as an insurance producer, limited lines producer, limited lines credit insurance producer. . . . .$ 100.00.   Upon each individual acting as an insurance producer, limited lines producer or limited lines credit insurance producer that amends its privilege license by adding or removing a line of authority or for the issuance of a duplicate license. . . . .$ 25.00.
MS Code § 27-15-89 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-89. Supervising general agents and managing general agents

  Upon each supervising general agent as defined in Section83-17-1. . . . .$ 100.00.   Upon each managing general agent as defined in Section83-18-103. . . . .$ 100.00.  The privilege licenses issued under this section to "supervising general agents" shall not constitute authority to solicit business within the State of Mississippi, and shall be renewed annually at the time and in the manner prescribed by Section 83-17-25 on application forms which shall be furnished by the Commissioner of Insurance and shall show the name of the insurance company or companies such "supervising general agent" represents, and other additional information as may be required by the Commissioner of Insurance.
MS Code § 27-15-91 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-91. Contents of license issued pursuant to §§ 27-15-85, 27-15-87 and 27-15-89

 When any person, firm, corporation or solicitor pays a tax required under Sections 27-15-85, 27-15-87 and 27-15-89, the license so issued shall state the type, types or kinds of insurance such licensee is permitted and qualified to engage in. Whenever there is no specific privilege license tax levied against insurance agents not otherwise classified in this statute, same shall be issued under Sections 27-15-85, 27-15-87, 27-15-89, and this section, and shall state the type, types or kinds of insurance the licensee is licensed and qualified to engage in.
MS Code § 27-15-93 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-93.

 Repealed by Laws, 2009, ch. 448, § 14, effective November 1, 2009.    §27-15-93. [Codes, 1942, § 9540; Laws,1940, ch. 120; Laws, 1944, ch. 138, § 22; Laws, 1978, ch. 462, § 3; Laws, 1985, ch. 433, § 4; Laws, 1990, ch. 557, § 2; Laws, 1991, ch. 430 § 2; Laws, 2001, ch. 510, § 30, eff from and after Jan. 1, 2002.]
MS Code § 27-15-95 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-95.

 Repealed by Laws, 2009, ch. 448, § 15, effective November 1, 2009.    §27-15-95. [Codes, 1942, § 9541; Laws,1940, ch. 120; Laws, 1944, ch. 138, § 23; Laws, 1978, ch. 462, § 4; Laws, 1985, ch. 433, § 5, eff from and after July 1, 1985.]
MS Code § 27-15-97 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-97. Insurance adjusters

 Upon each incorporated company, firm or association engaged in the business of adjusting any insured losses.. . . . .$400.00.   Upon each person engaged in the business of adjusting any insuredlosses. . . . .$100.00.   This section shall not apply to officers or salaried employees of insurers nor to special or other agents of licensed insurers who adjust for the insurers they represent.
MS Code § 27-15-99 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-99.

 Repealed by Laws, 2009, ch. 448, § 16, effective November 1, 2009.    §27-15-99. [Codes, 1942, § 9543; Laws,1940, ch. 120; Laws, 1944, ch. 138, § 24A; Laws, 1985, ch. 433, § 6, eff from and after July 1, 1985.]
MS Code § 27-15-101 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-101. Collection of certain insurance taxes

 All taxes, fees or licenses charged and imposed by Sections 27-15-81 through 27-15-97 shall be collected by the Commissioner of Insurance as provided in this chapter, and if not paid as provided by law, penalty shall be imposed as in other cases of failure to pay privilege licenses; no license required by such sections shall be prorated. The form of license and the form of application to be made therefor shall be prescribed by the Commissioner of Insurance.
MS Code § 27-15-105 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-105. Premium taxes; domestic companies

 Every insurance company which, having been admitted to do business in this state, has withdrawn or shall hereafter withdraw from the state, shall continue to be liable for the tax hereby imposed and shall be required to make and file the annual statement thereof as is herein required and pay the required tax so long as it shall continue to collect premiums from its policyholders in the state.
MS Code § 27-15-109 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-109. Premium taxes; domestic companies

  Except as otherwise provided in Section 83-61-11, there is hereby levied and imposed upon each domestic company doing business in this state an annual tax of three percent (3%) of the gross amount of premiums collected by such domestic company on insurance policies and contracts written in, or covering risks located in this state, except for premiums received on policies issued to fund a retirement, thrift or deferred compensation plan qualified under Section 401, Section 403 or Section 457 of the Federal Tax Code for federal tax exemption. Provided, however, that a domestic insurance company against which is levied additional premium tax under retaliatory laws of other states in which it does business, as a result of the tax increase provided by Sections 27-15-103 through 27-15-117, may deduct the total of such additional retaliatory tax from the state income tax due by it to the State of Mississippi. The insurance carriers selected to furnish service to the State of Mississippi, under the State Employees Life and Health Insurance Plan, shall not be required to pay the premium tax levied against insurance companies under this section on the premiums collected for coverage under the state employees plan.   Except as expressly provided by subsection (1) of this section, all of the provisions of Sections 27-15-103 through 27-15-117 shall be applicable to such domestic insurance companies. However, the statement filed with the State Tax Commission by domestic insurance companies as provided in Section 27-15-107 shall include therein a sworn statement of all additional retaliatory premium taxes paid by them to other states as a result of the increase in premium taxes imposed by Sections 27-15-103 through 27-15-117, itemized by states to which paid.   In the event that the Mississippi Supreme Court or another court finally adjudicates that any tax levied prior to July 1, 1985, under the provisions of this section was collected unconstitutionally and that a liability for a credit or refund for such collection has accrued, then the rate of tax set forth above shall be increased to four percent (4%) for a period of six (6) years beginning July 1 following such adjudication.
MS Code § 27-15-113 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-113. Premium taxes; collection by state tax commission; administrative provisions of Sales Tax Law to apply

 All taxes for which any company is liable under the provisions of this chapter or any other title or chapter which imposes a tax on insurance premiums shall be collected and recovered by the State Tax Commission in the same manner provided by law for the collection of sales taxes; and all administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter or any other title or chapter which imposes a tax on insurance premiums and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter or any other title or chapter which imposes a tax on insurance premiums as are provided in said sales tax law, except that in cases of conflict, then the provisions of this chapter or any other title or chapter which imposes a tax on insurance premiums shall control.
MS Code § 27-15-115 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-115. Additional taxes imposed

 In addition to all other taxes authorized by law, insurance companies shall pay the license and privilege taxes imposed by Sections 27-15-81 and 27-15-83, the taxes imposed by Sections 27-15-103 through 27-15-117, ad valorem taxes on real estate and tangible personal property, state income tax, sales tax levied on a vendor with a requirement of adding it to the sales price and use tax levied on the cost of tangible personal property purchased outside this state for use within this state.