reglab/housing_qa huggingface dataset:
MS Code § 27-75-16 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 75 - Reciprocal Collection of Taxes|§ 27-75-16. Use of out-of-state collection agencies to collect delinquent taxes

  The Chairman of the Mississippi State Tax Commission may enter into agreements with one or more private persons, companies, associations or corporations which provide debt collection services outside this state in order to recover taxes, including any penalties or interest thereon, owing to the State of Mississippi. An agreement may include the rate of payment and the manner in which compensation for services shall be paid. The compensation may be added to the amount of the taxes and collected as a part thereof by the contractor from the tax debtor. If the taxes or compensation for services, or both, are paid directly to the State Tax Commission, the commission is authorized to pay the contractor's compensation out of the funds collected. The chairman shall provide the necessary information for the contractor to fulfill its obligation under an agreement.   At the discretion of the chairman, the contractor may, as a part of the collection process, refer the tax debt for litigation by its legal representatives in the name of the Mississippi State Tax Commission.
MS Code § 27-75-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 75 - Reciprocal Collection of Taxes|§ 27-75-17. Construction of chapter

 This chapter is a remedial law and shall be liberally construed by the courts of this state.
MS Code § 27-77-3 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 77 - Appellate Review for Taxpayers Aggrieved by Certain Actions of the Department of Revenue|§ 27-77-3. Board of review created; board may perform duties en banc or in panels; quorum requirement; chairman or presiding officer

  There is hereby created a board of review within the agency to conduct the duties assigned to it in this chapter and any other responsibility as assigned by the commissioner. The board of review shall be composed of qualified employees of the agency appointed to the board by the commissioner. The commissioner shall determine the number of members on the board of review and may increase or decrease this number as needed. The commissioner is authorized to remove and/or replace a member of the board of review with or without cause.   The board of review may perform its duties and responsibilities en banc or in panels of not less than three (3) members. When an appeal or other matter is considered by a panel, only the members on that panel may deliberate and vote on the appeal or matter being considered. The decision of a panel shall be deemed the final decision of the board of review. Nothing in this section shall prevent a member of the board of review from attending and/or participating in a hearing on an appeal being conducted before a panel on which he is not a member.   No business shall be transacted by either the board of review en banc or by a panel of the board of review without the presence of a quorum. Three (3) members shall constitute a quorum for both the board of review and a panel of the board of review.   The commissioner shall designate one (1) member of the board of review to be the chairman of the board of review. The chairman of the board of review shall preside at any meeting or hearing of the board of review en banc and at any meeting or hearing of a panel of the board of review where he is a member of that panel. In case of the absence of the chairman of the board of review at a meeting or hearing of the board of review en banc or in the case of a meeting or hearings of a panel of which he is not a member, the chairman of the board of review shall designate another member of the board of review to preside at the meeting or hearing. If circumstances do not permit such designation prior to the meeting or hearing being convened, the member of the board of review with the most tenure on the board of review shall preside. The presiding officer of a meeting or hearing of the board of review en banc or of a panel of the board of review, shall be responsible for the taking of minutes of such meeting or hearing.
MS Code § 27-77-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 77 - Appellate Review for Taxpayers Aggrieved by Certain Actions of the Department of Revenue|§ 27-77-17. Functions of commission that relate to ad valorem taxation, local option alcoholic beverage law, and native wine law exempt from provisions of this chapter

 Except as to the determination of whether a tag penalty should be waived under Section 27-51-43, the provisions of this chapter shall not apply to any action taken by the agency, commissioner or the Department of Revenue in regard to ad valorem taxes, including, but not limited to, the determination under Section 27-31-107 as to whether property is entitled to a new or expanded enterprise exemption, the duties and actions performed under the Homestead Exemption Law of 1946, being Section 27-33-1 et seq., the actions taken as the result of the examination of the recapitulation of the assessment rolls of the counties under Section 27-35-113, the actions relating to the examination of the assessment rolls under Section 27-35-127, and the ad valorem assessment of railroads, public service corporations, nuclear generating plants, railcar companies, airline companies, motor vehicles, manufactured homes and mobile homes. The provisions of this chapter shall not apply to any action of the agency, commissioner or Department of Revenue under the Local Option Alcoholic Beverage Control Law, being Section 67-1-1 et seq. or any action under the Mississippi Native Wine Law of 1976, being Section 67-5-1 et seq.
MS Code § 27-77-19 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 77 - Appellate Review for Taxpayers Aggrieved by Certain Actions of the Department of Revenue|§ 27-77-19. Rules and regulations; subpoena power

  The commissioner may from time to time make such rules and regulations, not inconsistent with this chapter, as he may deem necessary to enforce its provisions as it relates to matters, proceedings and/or appeals before the agency, a hearing officer of the agency and the board of review.   The Board of Tax Appeals may from time to time make such rules and regulations, not inconsistent with this chapter, as it may deem necessary to enforce its provisions as it relates to matters, proceedings and/or appeals before the Board of Tax Appeals.   By issuance of a subpoena under his signature and seal, the commissioner may require any person to attend a hearing before a hearing officer or the board of review and to give testimony and/or produce documents or other things at that hearing. If any person subpoenaed by the commissioner fails to attend the hearing, refuses to testify or answer any material question at the hearing or refuses to produce at the hearing any document or thing subpoenaed, the commissioner or the person who requested issuance of the subpoena is authorized to institute proceedings in the circuit court of the county where such person resides or is found to compel compliance with the subpoena.   By issuance of a subpoena under his signature and seal, the executive director may require any person to attend a hearing before the Board of Tax Appeals and to give testimony and/or produce documents or other things at that hearing. If any person subpoenaed by the executive director fails to attend the hearing, refuses to testify or answer any material question at the hearing or refuses to produce at the hearing any document or thing subpoenaed, the executive director or the person who requested issuance of the subpoena is authorized to institute proceedings in the circuit court of the county where such person resides or is found to compel compliance with the subpoena.
MS Code § 27-106-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-1. Short title

 This chapter shall be known and may be cited as the "Iran Divestment Act of 2015."
MS Code § 27-106-3 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-3. Legislative findings

  The Mississippi Legislature finds the following:   Congress and the President have determined that the illicit nuclear activities of the Government of Iran, combined with its development of unconventional weapons and ballistic missiles, and its support of international terrorism represent a serious threat to the security of the United States, Israel and other allies of the United States in Europe, the Middle East and around the world.   The International Atomic Energy Agency has called attention repeatedly to Iran's unlawful nuclear activities, and as a result, the United Nations Security Council has adopted a range of sanctions designed to encourage the Government of Iran to cease those activities and comply with its obligations under the Treaty on the Non-Proliferation of Nuclear Weapons.   On July 1, 2010, President Barack Obama signed into law H.R. 2194, the "Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010" (Public Law 111-195), which expressly authorizes states and local governments to prevent investment in, including prohibiting entry into or renewing contracts with, companies operating in Iran's energy sector with investments that have the result of directly or indirectly supporting the efforts of the Government of Iran to achieve nuclear weapons capability.   The serious and urgent nature of the threat from Iran demands that states, local governments and private institutions work together with the federal government and American allies to do everything possible diplomatically, politically and economically to prevent Iran from acquiring nuclear weapons capability.   Respect for human rights in Iran has deteriorated steadily, as demonstrated by transparently fraudulent elections and the brutal repression and murder, arbitrary arrests and show trials of peaceful dissidents.   The concerns of the State of Mississippi regarding Iran are strictly the result of the actions of the Government of Iran and should not be construed as enmity towards the Iranian people.     The intent of the Legislature is to implement the authority granted under Section 202 of the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 (Public Law 111-195).
MS Code § 27-106-5 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-5. Definitions

 As used in this chapter, the following words and phrases have the meanings ascribed in this section unless the context clearly indicates otherwise:   "Energy sector of Iran" means activities to develop petroleum or natural gas resources or nuclear power in Iran.   "Expense" means all explicit costs associated with divesting of investments, including, but not limited to, trading costs, brokerage commissions, and any realized losses, and all implicit costs, including, but not limited to, lost opportunity costs resulting from the prohibition from making certain investments.   "Investment" means a commitment or contribution of funds or property, whatever the source, a loan or other extension of credit, and the entry into or renewal of a contract for goods or services. The term "investment" does not include indirect beneficial ownership through index funds, commingled funds, limited partnerships, derivative instruments or the like.   "Iran" includes the Government of Iran and any agency or instrumentality of Iran.   "Person" means any of the following:   A natural person, corporation, company, limited liability company, business association, partnership, society, trust or any other nongovernmental entity, organization or group; or    Any governmental entity or instrumentality of a government, including a multilateral development institution, as defined in Section 1701(c)(3) of the International Financial Institutions Act (22 U.S.C. § 262r(c)(3)).
MS Code § 27-106-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-7. Persons engaged in investments

 For purposes of this chapter, a person engages in investment activities in Iran if the person provides goods or services valued at Twenty Million Dollars ($20,000,000.00) or more in the energy sector of Iran, including a person that provides oil liquefied natural gas tankers or products used to construct or maintain pipelines used to transport oil or liquefied natural gas for the energy sector of Iran.
MS Code § 27-106-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-9. Duties of the Executive Director of the Department of Finance and Administration

    Before November 1, 2015, the Executive Director of the Department of Finance and Administration shall develop or contract to develop, using credible information available to the public, a list of persons determined to engage in investment activities in Iran, as described in this section. If the executive director elects to contract for the development of the list, the list must be developed before November 1, 2015. When completed, the list must be posted on the website of the Department of Finance and Administration.   The executive director shall update the list by July 1st of every year.   Before a person is included on the finalized initial list or updated list, the executive director must do all of the following:   Provide ninety (90) days written notice of the executive director's intent to include the person on the list. The notice must inform the person that inclusion on the list will make the person ineligible to contract with the state. The notice also must specify that the person, if it ceases its engagement in investment activities in Iran, may be removed from the list.   The executive director shall provide a person with an opportunity to comment in writing that it is not engaged in investment activities in Iran. If the person demonstrates to the executive director that the person is not engaged in investment activities in Iran, the person shall not be included on the list.     The executive director shall make every effort to avoid including a person on the list erroneously.
MS Code § 27-106-11 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-11. Annual reporting by the Executive Director of the Department of Finance and Administration

 The executive director shall report annually to the Governor, Lieutenant Governor and Speaker of the House of Representatives before October 1 on the status of the federal Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 (Public Law 111-195), the "Iran Divestment Act of 2015," and any rules or regulations adopted thereunder.
MS Code § 27-106-13 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-13. Limitation on the Public Employees' Retirement System and State Treasury Investments

  The Public Employees' Retirement System and the State Treasurer may not invest funds with a person that is identified on a list created pursuant to Section 27-106-9 as a person engaging in investment activities in Iran, as described in Section 27-106-7.   Any existing investments in violation of subsection (1) as of July 1, 2015, must be divested when prudent to do so but within one hundred twenty (120) days after the posting is made on the website of the Department of Finance and Administration.
MS Code § 27-106-15 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-15. Exception to investment prohibition

 Notwithstanding Section 27-106-13, an investment may be made in a person engaged in investment activities in Iran, as described in Section 27-106-7, on a case by case basis, if:   The investment activities in Iran were made before July 1, 2015, the investment activities in Iran have not been expanded or renewed after July 1, 2015, and the person has adopted, publicized and is implementing a formal plan to cease the investment activities in Iran and to refrain from engaging in any new investments in Iran; or   The investor makes a determination that the investments are necessary in order to perform its functions.
MS Code § 27-106-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-17. Limitation of chapter due to fiduciary obligations

 Nothing in this chapter requires the Public Employees' Retirement System of Mississippi or the State Treasurer or their agents to take any action as described in this chapter unless it is determined, in good faith, that: the action described in this chapter is consistent with the fiduciary responsibilities of the Public Employees' Retirement System of Mississippi or the State Treasurer or their agents; and there are appropriated funds of the state to absorb the expenses necessary to implement this chapter.
MS Code § 27-106-19 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-19. Indemnification of employees and officials for compliance with this chapter

 Present, future and former board members, officers, employees and agents of the Public Employees' Retirement System and the Department of Finance and Administration, as well as present, future and former State Treasurers, officers and employees of the State Treasurer and agents retained by the State Treasurer, must be indemnified from the State General Fund and held harmless by the state from all claims, demands, suits, actions, damages, judgments, costs, charges and expenses, including court costs and attorney's fees, and against all liability, losses and damages of any nature whatsoever that these present, future or former board members, officers, employees, agents or contract investment managers shall or may at any time sustain by reason of any decision to restrict, reduce or eliminate investments pursuant to this chapter.
MS Code § 27-106-21 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-21. Continued application of this chapter

 The restrictions established under this chapter apply only until:   The President or Congress of the United States, by means including, but not limited to, legislation, executive order or written certification, declares that divestment of the type provided for in this chapter interferes with the conduct of United States foreign policy; or   The United States revokes its current sanctions against Iran.
MS Code § 27-106-23 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-23. Notice to the Attorney General of the United States

 The Secretary of State, in consultation with the Mississippi Attorney General, shall submit to the Attorney General of the United States a written notice describing this chapter before August 1, 2015.
MS Code § 27-106-25 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 106 - Iran Divestment Act of 2015|§ 27-106-25. Severability

 If any section, subsection, paragraph, subparagraph, sentence, clause, phrase or word of this chapter is for any reason held to be unconstitutional or invalid, the holding shall not affect the constitutionality or validity of the remaining portions of this chapter. The Legislature hereby declares that it would have passed this chapter, and each and every section, subsection, paragraph, subparagraph, sentence, clause, phrase and word thereof, irrespective of the fact that any one or more other sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases or words thereof may be declared to be unconstitutional, invalid or otherwise ineffective.
MS Code § 27-109-3 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 109 - Cruise Vessels|§ 27-109-3. Commission to promulgate regulations

  The State Tax Commission shall, from time to time, adopt, amend or repeal such regulations, consistent with the policy, objects and purposes of this chapter as it may deem necessary or desirable in the public interest in carrying out the policy and provisions of this chapter.   These regulations shall, without limiting the general powers herein conferred, include the following:   Prescribing the method and form of application which any applicant for a privilege license must follow and complete before consideration of his application by the commission.   Prescribing the information to be furnished by any applicant or licensee concerning his antecedents, habits, character, associates, criminal record, business activities and financial affairs, past or present.   Prescribing the information to be furnished by a licensee relating to his employees.   Requiring fingerprinting of an applicant or licensee, and casino and alcoholic beverage personnel of a licensee, or other methods of identification for such persons and the forwarding of all fingerprints taken pursuant to regulation to the Federal Bureau of Investigation.   Prescribing the manner and procedure of all hearings conducted by the commission or any hearing examiner of the commission, including special rules of evidence applicable thereto and notices thereof.   Requiring any applicant to pay all or any part of the fees and costs of investigation of such applicant as may be determined by the commission.   Prescribing the manner and method of collection and payment of fees and issuance of licenses.   Prescribing under what conditions a licensee may be deemed subject to revocation or suspension of his license.   Requiring any applicant or licensee to waive any privilege with respect to any testimony at any hearing or meeting of the commission, except any privilege afforded by the Constitutions of the United States or this state.   Requiring that any licensee or owner of ten percent (10%) or more of the operation shall not sell all or part of his ownership to a purchasing party until the purchasing party has met the requirements of this chapter.
MS Code § 27-109-5 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 109 - Cruise Vessels|§ 27-109-5. Qualifications for license

  Any person who the tax commission determines is qualified to receive a license or is found suitable under the provisions of this chapter, having due consideration for the proper protection of the health, safety, morals, good order and general welfare of the inhabitants of the State of Mississippi and the declared policy of this state, may be issued a state privilege license for the operation of a cruise vessel. The burden of proving his qualification to receive any license or be found suitable is on the applicant.   An application to receive a license shall not be granted unless the commission is satisfied that the applicant is:   A person of good character, honesty and integrity;   A person whose prior activities, criminal record, if any, reputation, habits and associations do not pose a threat to the public interest of this state or to the effective regulation and control of cruise vessels, or create or enhance the dangers of unsuitable, unfair or illegal practices, methods and activities in the operation of cruise vessels or the carrying on of the business and financial arrangements incidental thereto; and   In all other respects qualified to be licensed or found suitable consistently with the declared policy of the state.     A license to operate a cruise vessel shall not be granted unless the applicant has satisfied the commission that:   He has adequate business probity, competence and experience, in the operation of cruise vessels or generally; and   The proposed financing of the entire operation is:   Adequate for the nature of the proposed operation; and   From a suitable source. Any lender or other source of money or credit which the commission finds does not meet the standards set forth in subsection (2) may be deemed unsuitable.