reglab/housing_qa huggingface dataset:
MS Code § 27-15-117 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-117. Premium taxes; applicability to mutual and reciprocal insurance companies and associations

 All of the provisions of Sections 27-15-103 through 27-15-117 shall be applicable to mutual and reciprocal insurance companies and associations.
MS Code § 27-15-119 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-119. Premium taxes; annuity policies and contracts

  Notwithstanding any other provisions of the laws of this state, the rate of the annual license or privilege tax on the gross amount of premium receipts received from and on annuity policies and contracts written in or covering risks located in this state shall be one percent (1%) upon all insurance companies and associations from July 1, 1994, through June 30, 1995, and thereafter there shall be no annual license or privilege tax on the gross amount of premium receipts received from and on annuity policies and contracts written in or covering risks located in this state upon all insurance companies and associations. Provided, however, an annual license or privilege tax on the gross amount of premium receipts received from and on policies and contracts issued to fund a retirement, thrift or deferred compensation plan qualified under Section 401, Section 403, an individual retirement annuity qualified under Section 408 or Section 457 of the Federal Tax Code for federal tax exemption shall not be imposed on any foreign or domestic company, unless such foreign company has its principal place of business in a state which imposes a license or privilege tax on such policies issued by companies having their principal place of business in Mississippi, in which case said foreign company shall be taxed at the same rate its state of principal business imposes a license or privilege tax on Mississippi companies with respect to such policies. Provided further, in the event an insurance company has heretofore included in its premium charge the tax required hereby, said premium charges on all such annuity policies and contracts shall be reduced by the amount of said tax within one hundred twenty (120) days from March 30, 1974. This latter provision shall apply to all such annuity policies and contracts qualified under Section 401, Section 403, Section 408 or Section 457 of the Federal Tax Code for federal tax exemption presently in force as well as to those hereafter issued.   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 § 27-15-121 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-121. Premium retaliatory tax; citation

 Sections 27-15-121 through 27-15-127 shall be known as the "Mississippi Insurance Premium Tax Retaliatory Law."
MS Code § 27-15-123 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-123. Premium retaliatory tax; imposition

 When by or pursuant to the laws of any other state or foreign country any taxes, licenses and other fees, in the aggregate, and any fines, penalties, deposit requirements or other material obligations, prohibitions or restrictions are or would be imposed upon Mississippi insurers, or upon the agents or representatives of such insurers, which are in excess of such taxes, licenses and other fees, in the aggregate, or which are in excess of the fines, penalties, deposit requirements or other obligations, prohibitions, or restrictions directly imposed upon similar insurers, or upon the agents or representatives of such insurers, of such other state or country under the statutes of this state, so long as such laws of such other state or country continue in force or are so applied, the same taxes, licenses and other fees, in the aggregate, or fines, penalties or deposit requirements or other material obligations, prohibitions or restrictions of whatever kind shall be imposed by the state tax commission or the commissioner of insurance upon the insurers, or upon the agents or representatives of such insurers, of such other state or country doing business or seeking to do business in Mississippi. Any tax, license or other fee or other obligation imposed by any city, county or other political subdivision or agency of such other state or country on Mississippi insurers or their agents or representatives shall be deemed to be imposed by such state or country within the meaning of this section.
MS Code § 27-15-125 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-125. Premium retaliatory tax; excluded taxes and charges

 Sections 27-15-121 through 27-15-127 shall not apply as to personal income taxes, nor as to ad valorem taxes on real or personal property nor as to special purpose obligations or assessments imposed by another state in connection with particular kinds of insurance, other than property insurance, except that deductions, from premium taxes or other taxes otherwise payable, allowed on account of real estate or personal property taxes paid shall be taken into consideration by the state tax commission in determining the propriety and extent of retaliatory action under this section.
MS Code § 27-15-127 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-127. Premium retaliatory tax; determination of domicile of foreign insurer

 For the purposes of Sections 27-15-121 through 27-15-127 the domicile of a foreign insurer other than insurers formed under the laws of Canada, shall be that state designated by the insurer in writing filed with the commissioner at time of admission to this state or within six months after June 11, 1964, whichever date is the later, and may be any one of the following states:   That in which the insurer was first authorized to transact insurance;   That in which is located the insurer's principal place of business in the United States; or   That in which is held the larger deposit of trusteed assets of the insurer for the protection of its policyholders and creditors in the United States.   If the insurer makes no such designation its domicile shall be deemed to be that state in which is located its principal place of business in the United States.   In the case of an insurer formed under the laws of Canada or a province thereof, its domicile shall be deemed to be that province in which its head office is situated.
MS Code § 27-15-129 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-129. Reduction in premium tax for qualifying Mississippi investments

  The amount of premium tax payable pursuant to Sections 27-15-103, 27-15-109, 27-15-119 and 83-31-45, Mississippi Code of 1972, shall be reduced from the amount otherwise fixed in such sections if the payer files a sworn statement with the required annual report showing as of the beginning of the reporting period that at least the following amounts of the total admitted assets of the payer were invested and maintained in qualifying Mississippi investments as hereinafter defined in subsection (2) of this section over the period covered by such report:  Click to view    For the purpose of this section, "a qualifying Mississippi investment" is hereby defined as follows:   Certificates of deposit issued by any bank or savings and loan association domiciled in this state;   Bonds of this state or bonds of municipal, school, road or levee districts, or other political subdivisions of this state;   Loans evidenced by notes and secured by deeds of trust on property located in this state;   Real property located in this state;   Policy loans to residents of Mississippi, or other loans to residents of this state, or to corporations domiciled in this state;   Common or preferred stock, bonds and other evidences of indebtedness of corporations domiciled in this state; and   Cash on deposit in any bank or savings and loan association domiciled in this state.  "A qualifying Mississippi investment" shall not include any investment for which a credit is allocated under Section 57-105-1 and/or Section 57-115-1 et seq.      If the credits, or any part thereof, authorized by the preceding provisions of this section shall be held by a court of final jurisdiction to be unconstitutional and void for any reason or to make the annual premium taxes levied by Sections 27-15-103, 27-15-109, 27-15-119 and 83-31-45, Mississippi Code of 1972, unlawfully discriminatory or otherwise invalid under the Fourteenth Amendment or the Commerce Clause of the Constitution of the United States or under any state or other federal constitutional provisions, it is hereby expressly declared that such fact shall in no way affect the validity of the annual premium taxes levied thereby, and that such provisions would have been enacted even though the Legislature had known this credit section would be held invalid.   This section shall apply to taxes accruing and investments existing from and after July 1, 1985.    Percentage of Total Admitted Assets in Qualifying Tax Payable Percentage of Premium Mississippi Investments Tax Payable 1% 99% 2% 98% 3% 97% 4% 96% 5% 95% 6% 94% 7% 93% 8% 92% 9% 91% 10% 80% 15% 70% 20% 60% 25% 50%
MS Code § 27-15-131 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-131. Credit for overpayment of taxes

 In the event a company has overpaid taxes levied pursuant to Section 27-15-103, 27-15-109, 27-15-119 or 83-31-45, the commissioner may give credit for such overpayment and allow the company to take credit on subsequent returns or, if necessary, in the discretion of the commissioner, refund such overpayment as otherwise provided by Section 27-15-113.
MS Code § 27-15-133 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Insurance Taxes|§ 27-15-133. Credit against premium tax for domestic or foreign insurance company that writes policies within coast area of the state

 There shall be allowed as a credit against the tax imposed under Sections 27-15-103 through 27-15-129, in an amount equal to ten percent (10%) of the gross premium receipts on new policies written for essential property insurance (as defined in Section 83-34-1) within the coast area of this state on or after January 1, 2007, for any domestic or foreign insurance company which writes policies within the coast area; provided, however, the credit allowed hereunder shall not exceed One Hundred Thousand Dollars ($100,000.00) during any calendar year. The State Tax Commission and the Department of Insurance shall determine what constitutes new policies written, or covering risk, within the coast area of this state. Any tax credit claimed under this section but not used in any taxable year may be carried forward for the three (3) succeeding tax years. For purposes of this section, "coast area" shall have the meaning as provided in Section 83-34-1.
MS Code § 27-15-151 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Public Utilities|§ 27-15-151. Tax imposed

 There is hereby imposed and levied and shall be collected annual privilege taxes, in addition to any and all other taxes imposed by law upon the persons, firms, co-partnerships, associations, or corporations, for the privilege of carrying on and continuing the businesses, activities, and exercising powers and rights under the laws of the State of Mississippi, which said tax shall be levied and collected as herein provided.
MS Code § 27-15-153 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Public Utilities|§ 27-15-153. Telephone companies

 Upon each person engaged or continuing in this state in the business of operating a telephone company, there is hereby levied a tax of Four Cents (4¢) on each telephone in service at the end of the last calendar year, or Twenty-five Dollars ($25.00), whichever is greater.
MS Code § 27-15-155 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Public Utilities|§ 27-15-155. Electric light and power companies

 Upon each person engaging or continuing in this state in the business of operating an electric light or electric power plant, or maintaining a line or lines for the transmission of electricity, or electric current for electric lights or electric power, for each mile of pole line, as herein defined, operated or maintained in this state. . . . .$22.50   The term "pole line" as used in this section shall include any line of poles carrying one or more wires, upon or through which is transmitted electricity or electric current with a voltage of 10,000 volts (10KV), or more, to or between distribution sub-stations where it is transformed for distribution to as many as twenty-five (25) customers, and shall include such lines as comprise the transmission system that connects up and serves such sub-stations, but shall exclude distribution or service lines from such sub-stations, and rural lines serving individual customers.
MS Code § 27-15-157 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Public Utilities|§ 27-15-157. Railroad companies

  Upon each person engaging or continuing in the business of operating a railroad, tax is assessed as follows:  For each railroad whose average earnings per mile are greater than Thirty-six Thousand Dollars ($36,000.00), the tax shall be Ninety Dollars ($90.00) per mile.   For each railroad whose average earnings per mile are greater than Thirty-two Thousand Dollars ($32,000.00), but not more than Thirty-six Thousand Dollars ($36,000.00), the tax shall be Eighty Dollars ($80.00) per mile.   For each railroad whose average earnings per mile are greater than Twenty-eight Thousand Dollars ($28,000.00), but not more than Thirty-two Thousand Dollars ($32,000.00), the tax shall be Seventy Dollars ($70.00) per mile.   For each railroad whose average earnings per mile are greater than Twenty-four Thousand Dollars ($24,000.00), but not more than Twenty-eight Thousand Dollars ($28,000.00), the tax shall be Sixty Dollars ($60.00) per mile.   For each railroad whose average earnings per mile are greater than Twenty Thousand Dollars ($20,000.00), but not more than Twenty-four Thousand Dollars ($24,000.00), the tax shall be Fifty Dollars ($50.00) per mile.   For each railroad whose average earnings per mile are greater than Sixteen Thousand Dollars ($16,000.00), but not more than Twenty Thousand Dollars ($20,000.00), the tax shall be Forty Dollars ($40.00) per mile.   For each railroad whose average earnings per mile are greater than Twelve Thousand Dollars ($12,000.00), but not more than Sixteen Thousand Dollars ($16,000.00), the tax shall be Thirty Dollars ($30.00) per mile.   For each railroad whose average earnings per mile are greater than Eight Thousand Dollars ($8,000.00), but not more than Twelve Thousand Dollars ($12,000.00), the tax shall be Twenty Dollars ($20.00) per mile.   For each railroad whose average earnings per mile are greater than Four Thousand Dollars ($4,000.00) per mile, but not more than Eight Thousand Dollars ($8,000.00), the tax shall be Ten Dollars ($10.00) per mile.   For each railroad whose average earnings per mile are less than Four Thousand Dollars ($4,000.00) per mile, the tax shall be Five Dollars ($5.00) per mile.    For the purposes of subsection (1) of this section, the average earnings per mile for a railroad shall be calculated for each line or branch operated in this state based on the proportion that the gross receipts from business for the line or branch bears to the number of miles operated at the close of the preceding business year. If the railroad line or branch is new or had no earnings during the preceding business year, the tax shall be Five Dollars ($5.00) per mile.
MS Code § 27-15-165 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Public Utilities|§ 27-15-165. Pipeline companies

 Upon each person operating a pipeline in or through this state or engaged in transporting in or through this state crude oil, liquid petroleum products, and natural or artificial gas through pipes or conduits, for the privilege of exercising or enjoying such right and power in this state, and for the privilege of enjoying and receiving the benefit and protection of the government and laws of this state, there is levied a tax, in addition to all other taxes, as follows:   On each mile of pipe having a diameter of less than twelve (12)inches. . . . .$15.00   On each mile of pipe having a diameter of twelve (12) inches and less than fifteen (15) inches. . . . .$37.50   On each mile of pipe having a diameter of fifteen (15) inches and less than twenty (20) inches. . . . .$52.50   On each mile of pipe having a diameter of twenty (20) to twenty-six (26) inches, inclusive. . . . .$75.00   On each mile of pipe having a diameter of over twenty-six (26)inches. . . . .$125.00   The term "pipeline" as used in this section shall apply to both interstate and intrastate trunk lines, but shall not apply to those pipelines, known as service lines, used solely for distributing gas or other petroleum products in or near cities, towns, and villages to the ultimate consumer. And this section shall not apply to those persons, firms or corporations mining or producing gas or oil on which a privilege tax measured by gross production is imposed and paid in this state.
MS Code § 27-15-167 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Public Utilities|§ 27-15-167. Application for privilege license; payment of tax

 Each person required by Sections 27-15-151 through 27-15-165 to pay a privilege tax for doing business in this state, shall annually, on or before the first day of December each year, make and file with the State Tax Commission an application for a privilege license, and shall pay the tax as provided in those sections. The application forms shall be furnished by the State Tax Commission to the applicant. The applicant must provide all information required.
MS Code § 27-15-171 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Public Utilities|§ 27-15-171. Application for and issuance of additional privilege license; payment of additional tax

 If at any time any person liable for a tax under Sections 27-15-151 through 27-15-165 increases his classifications so as to require the payment of an additional tax, or shall begin business or construct or operate additional taxable units, application shall be made to the Tax Commission for additional privilege license, and upon the determination by the Tax Commission of the amount of tax due, shall pay the same. The Tax Commission shall issue such privilege license to expire on December 1 following, and shall collect the pro rata annual tax according to the number of months between the date of liability and December 1 following.
MS Code § 27-15-173 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Public Utilities|§ 27-15-173. Time for payment of taxes; issuance of statewide license; levy of tax by local governments; applicability of provisions of Sales Tax Law

 The taxpayer shall complete the application and shall pay the tax imposed by Sections 27-15-151 through 27-15-165 on or before the first day of December in each year (except as provided in the next preceding section), but failure to receive an application for a license does not exempt any taxpayer from the payment of damages as imposed by this chapter. Upon the payment of the tax, the Tax Commission shall issue a statewide license as herein provided.   The privilege tax herein imposed by the foregoing sections on telephone, railroad, electric light and power companies, and pipeline companies shall be for a statewide purpose and no board of supervisors nor municipality shall levy any privilege tax upon any of the companies.   All administrative provisions of the Mississippi Sales Tax Law, including those which provide for collection and administrative appeals procedures, fix damages, penalties and interest for failure to comply with the provisions of the sales tax law, and all other requirements and duties imposed upon any license or taxpayer, apply to all persons liable for taxes, fees and other monies imposed by Sections 27-15-151 through 27-15-165. In carrying out his duties under the provisions of Sections 27-15-151 through 27-15-165, the Chairman of the State Tax Commission may exercise all of the power and authority granted to the chairman under the Mississippi Sales Tax Law with respect to licensees or taxpayers. However, if any of the provisions of this chapter relating to the administration, imposition or collection of the taxes, fees and penalties under Sections 27-15-151 through 27-15-165 conflict with the provisions of the Mississippi Sales Tax Law, then the provisions of this chapter shall govern.
MS Code § 27-15-201 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-201. License; where obtained

 All licenses required by this chapter shall be obtained from the tax commissioner or the commissioner of insurance, except in cases where the law provides that some other officer shall issue the license.