reglab/housing_qa huggingface dataset:
MS Code § 27-19-313 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 3 - Motor Vehicle Dealer Tag Permit Law|§ 27-19-313. Records

 Motorcycle dealers, automobile dismantlers, automobile auctions, and motor vehicle dealers, shall have posted in plain sight in their places of business, their motor vehicle dealer tag permits, state sales tax permits, and county or city privilege licenses, for the carrying on of their particular businesses. Such persons shall maintain a record, in their established place of business, containing the following information, which shall be open for inspection at any time by any peace officer or employee of the commission during reasonable hours:   Every motor vehicle bought, sold, exchanged, received or accepted for sale or exchange.   Every motor vehicle which is bought or otherwise acquired, or dismantled.   The name and address of the person from whom such motor vehicle was purchased or acquired, the date thereof, name and address of the person to whom such motor vehicle was sold or otherwise disposed of, and the date thereof, along with a sufficient description of every motor vehicle, as well as the name and identifying number thereof.
MS Code § 27-19-316 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 3 - Motor Vehicle Dealer Tag Permit Law|§ 27-19-316. Reports

 Motor vehicle dealers and motorcycle dealers who are not designated agents pursuant to Section 63-21-13, Mississippi Code of 1972, shall make quarterly reports to the commission on forms prescribed by the commission by the twentieth day of each month following the months of March, June, September and December on all motor vehicles that have been wholesaled to other dealers in Mississippi and also on all out-of-state sales.
MS Code § 27-19-319 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 3 - Motor Vehicle Dealer Tag Permit Law|§ 27-19-319. Dealer's use of distinguishing number tags

 A motor vehicle bearing a motor vehicle dealer distinguishing number tag assigned to a motor vehicle dealer may be operated by a dealer, his authorized representative or customer as provided in this section for the following purposes and uses:   For the purpose of testing and adjusting such vehicle in the vicinity of the dealer's place of business.   For purposes connected with the business of purchasing, selling or exchanging motor vehicles including such use by a dealer or his salesman or other bona fide employee as may be reasonable in showing, exhibiting, displaying or demonstrating vehicles for sale.   For demonstration purposes by prospective purchasers, dealers or full-time employees of the dealership.   For purposes of delivering a heavy truck to and from the dealership or demonstration of a heavy truck, either empty or under load, by prospective bona fide purchasers. However, any such use shall be limited to a period of not more than four (4) days. Any person operating a heavy truck under the provisions of this paragraph shall carry with him at all times while operating such truck written authority so to do signed by the dealer furnishing such heavy truck. A copy of the authorization shall be retained by the dealer.   For business or demonstration use of the dealer or any full-time employee of the dealership.   For use of a customer whose vehicle is being repaired by the dealer, but such use shall not extend for a period of longer than ten (10) days and only when authorized by the dealer in writing.   For nonbusiness use, when operated by dealers or full-time dealership personnel, on a vehicle in inventory and available for sale.
MS Code § 27-19-320 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 3 - Motor Vehicle Dealer Tag Permit Law|§ 27-19-320. Use of dealer's license tag by relative of dealership owner

 It shall be unlawful for a dealer's license tag to be used by a relative of the dealership owner unless such relative is a full-time employee of such dealer.
MS Code § 27-19-321 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 3 - Motor Vehicle Dealer Tag Permit Law|§ 27-19-321. Other use of dealer's distinguishing number tags

  Manufacturers and factory branches shall transport motor vehicles owned from the place of manufacture or factory branch to purchasers or motor vehicle dealers, or from the motor vehicle dealer to the manufacturer or factory branch.   Trailer dealers shall use distinguishing number tags only on trailers moving from the motor vehicle dealer's place of business to the purchaser or, when purchased by the motor vehicle dealer, to its place of business.
MS Code § 27-19-323 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 3 - Motor Vehicle Dealer Tag Permit Law|§ 27-19-323. Display of dealer distinguishing number tags

 No vehicle bearing a distinguishing number tag shall be operated upon the highways of this state unless such tag is conspicuously displayed on the vehicle being operated in such manner that it may be easily read. Such tags shall be kept reasonably clean and shall not be defaced in any manner.
MS Code § 27-19-325 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 3 - Motor Vehicle Dealer Tag Permit Law|§ 27-19-325. Distribution of tax proceeds

 All monies collected by the State Tax Commission as proceeds from the tax imposed by this article shall be distributed to the various counties of the state according to the provisions of Section 27-19-159, Mississippi Code of 1972; however, except as otherwise provided in Section 31-17-127, the additional tag fee of Five Dollars ($5.00) levied under subsection (7) of Section 27-19-309 shall be paid into the State Treasury to the credit of the State Highway Fund for the construction or reconstruction of highways designated under the Four-Lane Highway Program created in Section 65-3-97.
MS Code § 27-19-327 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 3 - Motor Vehicle Dealer Tag Permit Law|§ 27-19-327. Penalties

  It shall be a misdemeanor for any person to willfully violate any provision of this article. Any such violation shall be punishable as follows:   For the first offense, a fine of One Hundred Dollars ($100.00).   For a second offense, a fine of Two Hundred Fifty Dollars ($250.00).   For a third and any subsequent offense, a fine of Five Hundred Dollars ($500.00) and forfeiture for a period of one (1) year of all dealer license plates issued under the provisions of this article.     If any person, firm or corporation owns or operates a motor vehicle displaying a dealer's tag for any purpose other than that authorized by this article, then such person or dealer shall be deemed to be operating the motor vehicle unlawfully and in violation of the provisions of this article and shall be required to immediately obtain proper license and shall pay for such tag the full annual privilege license tax applicable plus a penalty of one hundred percent (100%). In addition, the dealer's tag being displayed shall be immediately surrendered to the State Tax Commission or one of his authorized representatives.   The Chairman of the State Tax Commission or one of his authorized representatives may suspend or revoke a dealer for consistent violation of any provision of this article or of Section 63-21-1 et seq. The suspension or revocation of the permit shall be for a period of time determined by the State Tax Commission.
MS Code § 27-19-333 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 3 - Motor Vehicle Dealer Tag Permit Law|§ 27-19-333. Dealer license plates; manner of distinguishing types of dealers

 Motor vehicle dealer license plates shall distinguish between the various types of motor vehicle dealers. The commission shall provide for the issuance of appropriately lettered, numbered or colored, or combinations thereof, motor vehicle dealer's license plates so as to distinguish between the various categories and types of motor vehicle dealers.
MS Code § 27-19-335 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 3 - Motor Vehicle Dealer Tag Permit Law|§ 27-19-335. Enforcement; duties of state tax commission and other enforcement officers; disposition of penalties

 The commission is hereby given full and complete responsibility for the administration of the provisions of the Motor Vehicle Dealer Tag Permit Law.   The State Tax Commission, the Commissioner of Public Safety, all sheriffs, county patrolmen and authorized municipal officers are hereby authorized and directed to enforce the provisions of this article. Any penalties assessed at the instance of any municipal officials shall be divided fifty percent (50%) to the municipality which initiated the penalty and fifty percent (50%) to the county in which such municipality is located. Sheriffs shall be entitled to their share of penalties as is elsewhere provided by law, which share shall be paid into the general fund of the county. Any penalties imposed at the instance of the officers of the Commissioner of Public Safety or the commission shall be paid into the general fund of the county where the citation is written.
MS Code § 27-25-3 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 25 - Severance Taxes|Article 1 - Timber and Timber Products|§ 27-25-3. Definitions

 The following words, terms and phrases, when used in this article, shall have the meanings as defined in this section, except where the context clearly indicates otherwise:   "Commissioner, " "State Tax Commissioner" or "Tax Commissioner" means the Commissioner of Revenue of the Department of Revenue.   "Grower" means any person owning or leasing lands on which timber or timber products are grown or produced.   "Logs" means stems or trunks of trees cut into convenient lengths for the manufacture of lumber or other timber products.   "Lumber" means products sawed or hewed from logs, and shall be measured by actual board measure in units of board feet, but does not mean other products manufactured from logs such as veneer sheets, tight or slack cooperage, hardwood shuttle blocks, hickory, furniture or handle dimension blanks.   "Person" means any individual, firm, copartnership, association, corporation, receiver, trustee or any other group or combination acting as a unit, and the plural as well as the singular.   "Producer" means any person engaging in or continuing to engage in this state in the business of severing or purchasing timber or timber products form the soil or water.   "Pulpwood" means any timber or timber products severed, produced or used by the manufacturers in the production of pulp and pulp products and shall be measured in units of cords four (4) feet high, four (4) feet wide, and eight (8) feet long, containing one hundred twenty-eight (128) cubic feet, and shall be measured green with bark, as at the date of severance.   "Sever" means to cut, fell, or otherwise separate or produce from the soil or water any timber or timber products.   "Timber" means timber after severance or production.   "Timber products" means timber of all kinds, species, or sizes, after severance, including logs, lumber, poles, piling, posts, blocks, bolts, cordwood, and pulpwood, pine stumpwood, pine knots or other distillate wood, crossties, turpentine (crude gum), and all other products derived from timber which have a sale or commercial value.
MS Code § 27-25-5 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 25 - Severance Taxes|Article 1 - Timber and Timber Products|§ 27-25-5. Measure of tax

 The measure of this tax is the quantity of timber or timber products at the date of severance or production. If the timber is manufactured into lumber and the tax cannot be computed from weight or measured volume, because no record is used or available or the producer or purchaser does not maintain adequate records to show the measure of the tax by weight or measured volume, the tax shall be paid upon the number of board feet of lumber manufactured from the timber. The commissioner may prescribe rules and regulations for ascertaining the quantity of timber or timber products for the purposes of this article.
MS Code § 27-25-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 25 - Severance Taxes|Article 1 - Timber and Timber Products|§ 27-25-7. Measure of tax; shipment out of state without sale

 If any person liable for any tax under this article shall ship or transport his timber or timber products, or any part thereof, out of the state, without making a sale, then the quantity or value thereof, as the case may be, in the condition or form in which they existed immediately before transportation out of the state, shall be the basis for the assessment of the tax imposed by this section.
MS Code § 27-25-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 25 - Severance Taxes|Article 1 - Timber and Timber Products|§ 27-25-9. Persons exempt

 The tax herein levied shall not apply to, nor shall such tax be required of, those individual owners of timber who occasionally sever or cut the same from their own premises, to be utilized by them in the construction or repair of their own structures, buildings or improvements, or for home consumption or used in the processing of any farm products, or to a purchaser or consumer of timber, or its products, on which the tax herein levied has been paid.
MS Code § 27-25-11 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 25 - Severance Taxes|Article 1 - Timber and Timber Products|§ 27-25-11. Collection and disposition of tax; apportionment among counties

 All taxes herein levied shall be collected by the state tax commissioner and shall be deposited in the state treasury in accordance with Section 7-9-21. For the 1984 fiscal year and each fiscal year thereafter, eighty percent (80%) of such collections shall be credited to the forest resources development fund and twenty percent (20%) of such collections shall be returned to the counties from which the timber or its products was severed. The state treasurer upon receipt of said funds shall transfer those funds to be credited to the forest resources development fund and shall remit the counties' share of said funds on or before the fifteenth day of the month next succeeding the month in which such collections are made.   The commissioner shall determine amounts due the counties from which the timber or its products was severed and shall certify to the state treasurer the amount due each county or special fund. The state treasurer shall requisition moneys from such accounts in such amounts as determined and certified by the commissioner. The state auditor shall deliver the warrant to the state treasurer, who shall transfer such funds to each county or special fund by warrant or by electronic funds transfer on the due date.   The commissioner shall deliver on or before the fifteenth day of the month next succeeding the month in which such collections are made, a report to the county receiving said funds, showing from whom said tax was collected. Upon receipt of said funds the county shall place same to the credit of its general fund, to be expended as follows: The moneys placed in the general fund of the counties by this article, not required by law to be otherwise expended, may, in the discretion of the boards of supervisors, be expended in maintaining county roads and bridges or for retiring general county bonds and they are hereby authorized to apportion these funds to the various taxing districts of the county in a just and equitable manner for the payment of bonds and interest, or school and road maintenance purposes, in proportion to the amount of timber or its products severed therefrom. Provided further, that any additional funds which accrue to any county as a result of the increase in tax provided in this article shall not be chargeable to the county in determining the state funds needed annually to support the minimum educational program under Section 37-19-37.
MS Code § 27-25-13 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 25 - Severance Taxes|Article 1 - Timber and Timber Products|§ 27-25-13. Timber severed from government lands

 Liability for the tax imposed by this article shall apply to any person who shall sever any timber or timber products from government-owned land or lands, either state or federal, in event the timber or timber products severed enter commercial channels of trade or competitive markets.
MS Code § 27-25-15 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 25 - Severance Taxes|Article 1 - Timber and Timber Products|§ 27-25-15. Title in dispute

 When the title to any timber or timber products being produced or severed from the soil or water, is in dispute, or whenever the purchaser of such timber or timber products, or any person engaged in the producing or severing of timber or timber products from the soil or water, shall be withholding payments on account of litigation, or for any other reason, such purchaser of timber or timber products, or person actually engaged in producing or severing such timber or timber products, is hereby authorized, empowered and required to deduct from the gross amount thus held the amount of the tax herein levied, and to make remittance thereof to the commissioner, as provided by this article.
MS Code § 27-25-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 25 - Severance Taxes|Article 1 - Timber and Timber Products|§ 27-25-17. Returns; records; penalty

 Every person producing or severing timber or timber products from the soil or water in this state, shall, when making the reports required by this article, file with the commissioner a statement, under oath, on forms prescribed by him of the business conducted by such person during the period for which the report is made, showing the kind of timber or timber products and the gross quantity and value thereof so severed or produced, and such other reasonable and necessary information pertaining thereto as the commissioner may require for the proper enforcement of the provisions of this article.   All persons engaged in the business of purchasing or manufacturing, in whole or in part, any timber or timber products in this state, shall make and keep for a period of three years, a complete and accurate record showing the gross quantity of timber or timber products purchased, the value thereof, the names of the persons from whom purchased, the time of purchase, the county in which severed and any other information which the commissioner may require. Any person failing to make the report required by this section shall be guilty of a misdemeanor and be punished by a fine of not less than Fifty Dollars ($50.00), nor more than Five Hundred Dollars ($500.00), for each such offense.
MS Code § 27-25-19 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 25 - Severance Taxes|Article 1 - Timber and Timber Products|§ 27-25-19. Carriers; records; removal from state without permit or payment of tax penalized

 When requested by the commissioner, all transporters (railroads, motor vehicles, or other interstate commerce carriers) of timber or timber products which are subject to the tax herein imposed, out of, within, or across the State of Mississippi, shall be required to furnish the commissioner such information relative to the transportation of such timber or timber products as may be necessary to carry out the provisions of this article.   The commissioner shall have authority to inspect bills of lading, waybills, or other similar documents, and such books and records as may relate to the transportation of timber or timber products in the hands of such transporter out of, within, or across the state; and the commissioner shall further be empowered to demand the production of such bills of lading, waybills, or other similar documents and books and records relating to the transportation of timber or timber products at any point in the State of Mississippi which he may designate.   The removal by the owner or owners, transporters, purchasers, or producers of timber or timber products, except interstate commerce carriers, from the state without first paying all severance tax that might be due, or obtaining from the commissioner or his duly authorized agent, in advance, written approval or permit to remove from the state any of the timber resources taxed by this article, shall be guilty of a misdemeanor and, upon conviction, be fined not less than Fifty Dollars ($50.00), nor more than Five Hundred Dollars ($500.00), for each such offense.   The commissioner, or his duly authorized agent, shall have the right and authority to assess and collect any severance tax found to be due and unpaid, at the point of removal from the state, upon all timber or timber products found being removed from the state and shall assess, in addition to the tax found due, interest at the rate of six per centum (6%) per annum, together with penalties and damages in an amount not to exceed Fifty Dollars ($50.00), and not to be less than Five Dollars ($5.00), upon any severer, producer, owner, purchaser, or transporter (except interstate commerce carriers), found to be removing timber or timber products from the state.   Provided, however, that in cases of interstate commerce carriers, duly qualified as such and having a permit to conduct such operations, using bills of lading or waybills prescribed or approved by the interstate commerce commission, such common carriers shall only be required to keep the usual records at an office or offices in this state where such records are usually kept.
MS Code § 27-25-21 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 25 - Severance Taxes|Article 1 - Timber and Timber Products|§ 27-25-21. Additional information

 The commissioner shall have the power to require any person engaged in producing or severing timber or timber products, from the soil or water, to furnish any additional information deemed by him to be necessary for the purpose of computing the amount of said tax. The commissioner shall have the power to examine the books, records, letters, papers, documents, and all files of such persons for the purpose of assessing the tax; and, to that end, shall have the power to examine witnesses, and if any such witness shall fail or refuse to appear at the request of the commissioner, or refuse access to books, records, letters, papers, documents and files, said commissioner shall have the power and authority to proceed as provided by the Mississippi Sales Tax Law.