reglab/housing_qa huggingface dataset:
MS Code § 85-11-11 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 11 - Mississippi Uniform State Tax Lien Registration Act|§ 85-11-11. Payments to circuit clerks for service provided to citizens for researching and providing lien information

 Beginning with calendar year 2015 and each year thereafter, on January 15 and July 15 of each year, the department shall pay to the Mississippi circuit clerks an amount equal to half of the yearly average amount paid for the three (3) fiscal year periods ending June 30, 2011, 2012 and 2013, to each county for the enrollment, reenrollment, and/or release of the tax liens under this chapter. The payment shall be used for the service provided to citizens that request assistance from circuit clerks for researching and providing lien information, whether such information is on the lien registry or included in historical documents. The clerks shall report the number of citizens assisted to the department on or before June 30 of each year. The commissioner is authorized to pay the clerks out of funds appropriated by the Legislature to defray expenses of the department.
MS Code § 85-11-13 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 11 - Mississippi Uniform State Tax Lien Registration Act|§ 85-11-13. Effect of notice of tax lien; duration of lien; reenrollment of tax lien

  A notice of tax lien shall be a lien upon the debtor's property located anywhere in the state for a period of seven (7) years from the date of enrollment unless:   It is sooner released by the department; or   The department reenrolls the notice of tax lien before the expiration of the seven (7) years. There shall be no limit upon the number of times that the department may reenroll notices of tax liens.     In the event that a notice of tax lien lapses on the expiration of seven (7) years, the notice of tax lien may, at any time thereafter and in the sole discretion of the department, be reenrolled. A notice of tax lien that is reenrolled pursuant to this subsection shall be fully enforceable as of the date of reenrollment; however, any notice of tax lien that is reenrolled after the lapse of the seven-year period shall lose the priority it had prior to its expiration. There shall be no limit upon the number of times that the department may reenroll notices of tax liens in this manner.   If the department reenrolls a notice of tax lien, the notice of tax lien in regard to that reenrollment shall contain the following information:   The name and last-known address of the debtor;   The name and address of the department;   An indication that the notice of tax lien is for a previously enrolled lien;   The tax lien number assigned to the lien by the department; and   The basis for the tax lien, including, but not limited to, the amount owed as of the date of reenrollment in the tax lien registry.     The reenrollment of a tax lien in the tax lien registry within the seven-year period shall constitute a continuation of the tax lien appearing on the judgment roll of the county as it relates to real and personal property belonging to the debtor in that county; however, the reenrolled tax lien shall attach to all property and all rights to property belonging to the debtor, both real and personal, tangible and intangible, located in any and all counties within the state as of the date of the reenrollment in the tax lien registry. A notice of release of tax lien filed in the tax lien registry shall constitute a release of tax lien within the department, the tax lien registry, and/or the county in which the tax lien was previously enrolled. The information contained on the tax lien registry shall be controlling, and any inconsistencies found between the tax lien registry and the judgment roll of any county shall be superseded by the tax lien registry.
MS Code § 85-11-15 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 11 - Mississippi Uniform State Tax Lien Registration Act|§ 85-11-15. Cancellation of notice of tax lien upon discovery of administrative issue

 Within two (2) working days from the date the department discovers an administrative issue in the filing of a notice of tax lien in the tax lien registry, it may cancel a notice of tax lien from the tax lien registry and file a notice of release of the tax lien due to administrative correction. The notice of tax lien shall be treated as though never enrolled.
MS Code § 85-11-17 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 11 - Mississippi Uniform State Tax Lien Registration Act|§ 85-11-17. Release of tax lien; enrollment of new tax lien under certain circumstances

  Within fifteen (15) working days from the receipt by the department of full payment of a tax lien enrolled in the tax lien registry, including payment of any additionally accruing interest, penalty, fees and/or costs, the department shall file in the tax lien registry a notice of release of the tax lien being paid.   In the event that a notice or release of tax lien is issued in error by the department and enrolled in the tax lien registry; or the form of payment received by the department is not honored and/or the transfer of payment to the department is not completed for any reason after the notice of release of tax lien is enrolled in the tax lien registry; or the department is required to return and/or turn over the payment received to the taxpayer or other person due to bankruptcy, a court order, or other proceedings after the notice of release of the tax lien issued is enrolled in the tax lien registry; the department, in its sole discretion, may enroll a new tax lien for the finally determined tax liabilities represented in the tax lien for which the tax lien was issued, including any additional accruing interest, penalty and/or fees to the date of the new enrollment. A notice of tax lien that is enrolled pursuant to this provision shall be fully enforceable as of the date of the new enrollment.
MS Code § 85-11-19 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 11 - Mississippi Uniform State Tax Lien Registration Act|§ 85-11-19. Tax lien registry; information to be included; certification of records on the tax lien registry; sale of bulk information appearing on tax lien registry; limitation on uses of tax lien registry information

  The department shall maintain notices of tax liens filed in the tax lien registry after January 1, 2015 in its information management system in a form that permits them to be readily accessible in an electronic form through the Internet and to be reduced to printed form. The electronic and printed form shall include the following information:   The name of the taxpayer as judgment debtor;   The name and address of the department;   The tax lien number assigned to the lien by the department;   Whether the enrollment is the first enrollment of the tax lien or a reenrollment of the tax lien;   The amount of the taxes, penalties, interest, and fees indicated due on the notice of tax lien received from the department; and   The date and time of enrollment or reenrollment.     The department shall not charge for the access to information on the enrollment of tax liens by name of judgment debtor or by tax lien number. The department is, however, authorized to charge for the certification of any record or lack of records appearing on the tax lien registry. The department shall determine the process by which such tax lien registry certification can be requested, including a charge for such certification that shall cover at least the cost of providing the certification. The payment of the charge for a tax lien registry certification shall be retained by the department as reimbursement of its cost to provide the certification.   The department is authorized to sell at bulk the information appearing on the tax lien registry. In selling the information, the department shall determine the process by which the information will be sold and the media or method by which it will be available to the purchaser and shall set a price for the information that will at least cover the cost of producing the information. The proceeds from the sale of bulk information shall be retained by the department and used to cover its cost to produce the information sold and to maintain the tax lien registry.   Tax lien registry information, whether accessed by name of judgment debtor or by tax lien number at no charge, through a bulk sale of information or by other means, will not be used for a survey, marketing or solicitation purposes. Survey, marketing or solicitation purpose shall not include any action by the department or its authorized agent to collect a debt represented by a tax lien appearing in the tax lien registry. The department or the Attorney General is hereby authorized to bring an action to enjoin the unlawful use of tax lien registry information for a survey, marketing or solicitation purpose and to recover the cost of such action, including reasonable attorney's fees.
MS Code § 85-11-21 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 11 - Mississippi Uniform State Tax Lien Registration Act|§ 85-11-21. Enrollment on tax lien registry of certain unsatisfied tax liens appearing on county judgment rolls

 All tax liens currently enrolled appearing on the judgment rolls of the counties of this state as of January 1, 2015 and which the department does not show as satisfied or as issued in error and which were last enrolled or reenrolled on the judgment rolls within seven (7) years before January 1, 2015 shall be immediately enrolled on the tax lien registry on January 1, 2015, and shall have the force and effect of a judgment on all real and personal property belonging to the debtor anywhere in the state for a duration of seven (7) years effective from the date of the enrollment on the tax lien registry unless and until such time as either the notice of tax lien is released or the department reenrolls the tax lien in the tax lien registry.
MS Code § 85-11-23 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 11 - Mississippi Uniform State Tax Lien Registration Act|§ 85-11-23. Rules and regulations

 The department shall have the authority to promulgate rules and regulations, not inconsistent with this chapter, as it may deem necessary to enforce its provisions.
MS Code § 85-13-1 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 13 - Automated Data Match System for Identifying and Seizing Financial Assets of Obligors Identified by Department of Revenue|§ 85-13-1. Definitions

 As used in this chapter:   "Commissioner" means the Commissioner of Revenue of the Mississippi Department of Revenue.   "Department" means the Mississippi Department of Revenue.   "Finally determined tax liabilities" means any state tax, fee, penalty, and/or interest owed by a person to the department where the assessment of the liability is not subject to any further timely filed administrative or judicial review.   "Person" means a natural person, partnership, limited partnership, corporation, limited liability company, estate, trust, association, joint venture, other legal entity or other group or combination acting as a unit, and includes the plural as well as the singular in number.   "Financial institution" means a bank, trust company, mutual savings bank, savings and loan association or credit union authorized to do business and accept deposits in this state under state or federal law.   "Account" means any money held in the name of an account owner, individually or jointly with another, including, but not limited to, a deposit account, demand account, savings account, negotiable order of withdrawal account, share account, member account, time certificate of deposit, or money market account. "Account" shall not include money held by a financial institution where the obligor is listed in a capacity other than the owner, including, but not limited to, an authorized signer only, custodian, payable on death beneficiary or agent.   "Obligor" means any person against whom a tax judgment for a finally determined tax liability has been enrolled in the Uniform State Tax Lien Registry for which collection of the tax debt is enforceable as provided by law.   "Levy" means a Distress Warrant for the Levy Of Monies Owed To Taxpayer(s) which is an instrument of the commissioner that binds monies held by the garnishee and owed to the obligor.   "Identifying information" means an obligor's social security number or federal tax identification number.
MS Code § 87-1-1 (2020)
2020 Mississippi Code|Title 87 - Contracts and Contractual Relations|Chapter 1 - Gambling and Future Contracts|§ 87-1-1. Utterly void

 Contracts, judgments, securities, conveyances made, given, granted, or executed, where the whole or any part of the consideration or foundation thereof shall be for money, or any valuable thing won, lost, or bet at any game or games, or on any horse-race, cock-fight, or at any other sport, amusement, or pastime, or on any wager whatever, or for the reimbursing or repaying any money knowingly lent or advanced for the purpose of such gaming or gambling, or to be wagered on any game, play, horse-race, cock-fight, or on any sport, amusement, pastime, or wager, shall be utterly void.
MS Code § 87-1-3 (2020)
2020 Mississippi Code|Title 87 - Contracts and Contractual Relations|Chapter 1 - Gambling and Future Contracts|§ 87-1-3. Transfer of property to secure or pay, inures to wife and children of loser

 Any sale, mortgage, transfer, or conveyance of any estate, real or personal, to any person or to another for his use or benefit, or in any manner to satisfy or secure money or other thing won, or any part thereof, or to secure or satisfy any money or other thing lent or advanced on any consideration, foundation, or purpose mentioned in Section 87-1-1, or any part thereof, shall inure to and vest in the wife and children of said mortgagor, seller, vendor, bargainor, or lessor, the whole estate, title, and interest of such person sold, mortgaged, bargained, transferred, or conveyed, as though such person had died intestate. And the parties to any action founded on any contract or transaction within this chapter, shall be compelled to answer any bill of discovery touching the same.
MS Code § 87-1-7 (2020)
2020 Mississippi Code|Title 87 - Contracts and Contractual Relations|Chapter 1 - Gambling and Future Contracts|§ 87-1-7. Limitation on application of Sections 87-1-1 through 87-1-5

 Sections 87-1-1, 87-1-3 and 87-1-5 shall not apply to contracts for future delivery which are valid under succeeding sections of this chapter and shall not apply to activity which is lawfully conducted pursuant to the regulatory authority of the Mississippi Gaming Control Act (Section 75-76-1 et seq.)
MS Code § 87-1-9 (2020)
2020 Mississippi Code|Title 87 - Contracts and Contractual Relations|Chapter 1 - Gambling and Future Contracts|§ 87-1-9. Future contracts; definitions

 For the purposes of the following sections of this chapter the term "contract" shall be held to include sales, purchases, agreements of sale, agreements to sell and agreements to purchase, that the word "person" wherever used in the following sections shall be construed to import the plural or singular, as the case demands, and shall include individuals, associations, partnerships and corporations.
MS Code § 87-1-11 (2020)
2020 Mississippi Code|Title 87 - Contracts and Contractual Relations|Chapter 1 - Gambling and Future Contracts|§ 87-1-11. Certain exchanges authorized

 There may be organized in any city in the State of Mississippi voluntary associations to be known as cotton exchanges, grain exchanges, boards of trade or similar institutions to receive and post quotations on cotton, grain, stocks, bonds and other commodities for the benefit of its members and other persons engaged in the production of cotton, grain and other commodities. Such associations shall adopt a uniform set of rules and regulations not incompatible with the laws, as are usual for such associations. They shall open their books to the inspection of proper courts and officers of the law when required.
MS Code § 87-1-13 (2020)
2020 Mississippi Code|Title 87 - Contracts and Contractual Relations|Chapter 1 - Gambling and Future Contracts|§ 87-1-13. Who may provide market quotations by wire

 Only members of cotton exchanges, grain exchanges, boards of trade or similar institutions organized under the laws of Mississippi or any other state may provide for their use and the use of their clients, private or public wires from cities in Mississippi where such cotton exchanges, grain exchanges, boards of trade or similar institutions are located to other cities without the State of Mississippi where cotton exchanges, grain exchanges, boards of trade or similar institutions are operated, and may receive over such private or public wires and post for their own use and that of their clients and of any person engaged in the production of cotton, grain or other commodities, market quotations and market news, covering cotton, grain, stocks and other commodities, and transmit for execution contracts of sale for future delivery. In all cases it is contemplated that the delivery of the commodity purchased or sold, as the case may be, will be carried out by the principals or their successors or assignees; and that the contract for delivery thereof will be performed or discharged according to the rules of the exchange, board of trade or similar institutions where the contract is executed.
MS Code § 87-1-15 (2020)
2020 Mississippi Code|Title 87 - Contracts and Contractual Relations|Chapter 1 - Gambling and Future Contracts|§ 87-1-15. When contracts of sale for future delivery of cotton, grain, stock, or other commodities enforceable

  All contracts of sale for future delivery of cotton, grain, stock, or other commodities (a) made in accordance with the rules of any board of trade, exchange or similar institution where such contracts of sale are executed; and (b) actually executed on the floor of such board of trade, exchange or similar institutions and performed or discharged according to the rules thereof; and (c) when such contracts of sale are made with or through a regular member in good standing of a cotton exchange, grain exchange or similar institution organized under the laws of the State of Mississippi or any other state shall be, and they are hereby declared to be, valid and enforceable in the courts of this state according to their terms.   Notwithstanding the provisions of subsection (1) of this section, contracts of sale for the future delivery of cotton in order to be valid and enforceable must not only conform to the requirements of clauses (a), (b) and (c) of subsection (1) of this section, but must also be made subject to the provisions of the United States Internal Revenue Code of 1954, subchapter D. In the event, however, that this subsection be held inoperative for any reason, then contracts for the future delivery of cotton shall be valid and enforceable if they conform to the requirements of clauses (a), (b) and (c) of subsection (1) of this section.   If contracts of sale for future delivery of cotton, grain, stock, or other commodity shall conform to all of the requirements set forth above in this section, then the same shall be valid and enforceable in all the courts of this state, notwithstanding that at the time of execution of such contracts that either or both of the parties thereto did not contemplate or intend that the same should be consummated by the actual delivery and receipt of the commodity specified. The plain intent of this section, while declaring unlawful all transactions conducted in and through a "bucket shop" as hereinafter defined, is to make lawful and enforceable and to withdraw from the provisions of the gaming and wagering laws, all transactions executed upon and in accordance with the rules of a legitimate cotton, grain, stock or other commodity exchange or board of trade whether the intent of delivery of the actual commodity was present or not and this section shall be liberally construed at all times so as to effectuate this purpose.
MS Code § 87-1-17 (2020)
2020 Mississippi Code|Title 87 - Contracts and Contractual Relations|Chapter 1 - Gambling and Future Contracts|§ 87-1-17. Brokers may recover certain advances

 Any broker, agent or any other person making advances to or for account of any party to any contract falling within and satisfying the provisions of Section 87-1-15 shall be entitled to recover the amount of such advances from the party to, or for account of whom, the advances were made.
MS Code § 87-1-19 (2020)
2020 Mississippi Code|Title 87 - Contracts and Contractual Relations|Chapter 1 - Gambling and Future Contracts|§ 87-1-19. When contracts of sale for future delivery of cotton, grain, stocks, or other commodities unenforceable

 Any contract of sale for the future delivery of cotton, grain, stocks, or other commodities, which is to be settled according to or upon the basis of the public market quotations or prices made on any board of trade, exchange or similar institutions, upon which contracts of sale for future delivery are executed and dealt in without any actual bona fide execution and the carrying out or discharge of such contracts upon the floor of such exchange, board of trade or similar institution, in accordance with the rules thereof, shall be null and void and unenforceable in any court of this state, and no action shall lie thereon at the suit of any party thereto.
MS Code § 87-1-21 (2020)
2020 Mississippi Code|Title 87 - Contracts and Contractual Relations|Chapter 1 - Gambling and Future Contracts|§ 87-1-21. "Bucket shop" defined

 A "bucket shop" is hereby defined to be and mean any place of business wherein are made contracts of the sort or character denounced by Section 87-1-19, and the maintenance or operation of a bucket shop at any point in this state is hereby prohibited.
MS Code § 87-1-23 (2020)
2020 Mississippi Code|Title 87 - Contracts and Contractual Relations|Chapter 1 - Gambling and Future Contracts|§ 87-1-23. Penalties

 Any person either as agent or principal, who knowingly enters into or assists in making any contracts of sale of the sort or character denounced by Section 87-1-19 for the future delivery of cotton, grain, stocks or other commodities, or who maintains or operates a bucket shop as that term is defined in Section 87-1-21, shall be guilty of a felony, and upon conviction thereof shall be fined in a sum not to exceed One Thousand Dollars ($1,000.00), or be imprisoned in the penitentiary not exceeding two (2) years, and any person who shall be guilty of a second offense under this chapter, in addition to the penalties above described, may upon conviction, be both fined and imprisoned in the discretion of the court, and if a corporation, it shall be liable to forfeiture of all its rights and privileges as such, and the continuance of such establishment after the first conviction shall be deemed a second offense. It shall be the duty of the attorney general to institute proceedings for the forfeiture of the charter of any corporation making itself liable to such forfeiture under the provisions of this chapter.
MS Code § 87-1-25 (2020)
2020 Mississippi Code|Title 87 - Contracts and Contractual Relations|Chapter 1 - Gambling and Future Contracts|§ 87-1-25. Unlawful to rent or lease premises to be used for conducting business prohibited by this chapter

 Any person, whether as agent or owner, who shall rent or lease any office or place of business to any person, association of persons or corporation, to be used in, or for the purpose of negotiating or effectuating the class of contracts prohibited by this chapter, knowing such person, association of persons or corporation to be engaged in such business, shall be guilty of a misdemeanor, and on conviction shall be punished as provided by law.