reglab/housing_qa huggingface dataset:
MS Code § 91-17-414 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 17 - Mississippi Principal and Income Act of 2013|Article 4 - Allocation of Receipts During Administration of Trust|§ 91-17-414. Derivative and options

 In this section, "derivative" means a contract or financial instrument or a combination of contracts and financial instruments which gives a trust the right or obligation to participate in some or all changes in the price of a tangible or intangible asset or group of assets, or changes in a rate, an index of prices or rates, or other market indicator for an asset or a group of assets.   To the extent that a trustee does not account under Section 91-17-403 for transactions in derivatives, the trustee shall allocate to principal receipts from and disbursements made in connection with those transactions.   If a trustee grants an option to buy property from the trust, whether or not the trust owns the property when the option is granted, grants an option that permits another person to sell property to the trust, or acquires an option to buy property for the trust or an option to sell an asset owned by the trust, and the trustee or other owner of the asset is required to deliver the asset if the option is exercised, an amount received for granting the option must be allocated to principal. An amount paid to acquire the option must be paid from principal. A gain or loss realized upon the exercise of an option, including an option granted to a settlor of the trust for services rendered, must be allocated to principal.
MS Code § 91-17-415 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 17 - Mississippi Principal and Income Act of 2013|Article 4 - Allocation of Receipts During Administration of Trust|§ 91-17-415. Asset-backed securities

 In this section, "asset-backed security" means an asset whose value is based upon the right it gives the owner to receive distributions from the proceeds of financial assets that provide collateral for the security. The term includes an asset that gives the owner the right to receive from the collateral financial assets only the interest or other current return or only the proceeds other than interest or current return. The term does not include an asset to which Section 91-17-401 or 91-17-409 applies.   If a trust receives a payment from interest or other current return and from other proceeds of the collateral financial assets, the trustee shall allocate to income the portion of the payment which the payer identifies as being from interest or other current return and shall allocate the balance of the payment to principal.   If a trust receives one or more payments in exchange for the trust's entire interest in an asset-backed security in one (1) accounting period, the trustee shall allocate the payments to principal. If a payment is one of a series of payments that will result in the liquidation of the trust's interest in the security over more than one (1) accounting period, the trustee shall allocate ten percent (10%) of the payment to income and the balance to principal.
MS Code § 91-17-501 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 17 - Mississippi Principal and Income Act of 2013|Article 5 - Allocation of Disbursements During Administration of Trust|§ 91-17-501. Disbursements from income

 A trustee shall make the following disbursements from income to the extent that they are not disbursements to which Section 91-17-201(2)(B) or (C) applies:    One-half (1/2) of the regular compensation of the trustee and of any person providing investment advisory or custodial services to the trustee;   One-half (1/2) of all expenses for accountings, judicial proceedings, or other matters that involve both the income and remainder interests;   All of the other ordinary expenses incurred in connection with the administration, management, or preservation of trust property and the distribution of income, including interest, ordinary repairs, regularly recurring taxes assessed against principal, and expenses of a proceeding or other matter that concerns primarily the income interest; and   Recurring premiums on insurance covering the loss of a principal asset or the loss of income from or use of the asset.
MS Code § 91-17-502 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 17 - Mississippi Principal and Income Act of 2013|Article 5 - Allocation of Disbursements During Administration of Trust|§ 91-17-502. Disbursements from principal

 A trustee shall make the following disbursements from principal:    The remaining one-half (1/2) of the disbursements described in Section 91-17-501(1) and (2);   All of the trustee's compensation calculated on principal as a fee for acceptance, distribution, or termination, and disbursements made to prepare property for sale;   Payments on the principal of a trust debt;   Expenses of a proceeding that concerns primarily principal, including a proceeding to construe the trust or to protect the trust or its property;   Premiums paid on a policy of insurance not described in Section 91-17-501(4) of which the trust is the owner and beneficiary;   Estate, inheritance, and other transfer taxes, including penalties, apportioned to the trust; and   Disbursements related to environmental matters, including reclamation, assessing environmental conditions, remedying and removing environmental contamination, monitoring remedial activities and the release of substances, preventing future releases of substances, collecting amounts from persons liable or potentially liable for the costs of those activities, penalties imposed under environmental laws or regulations and other payments made to comply with those laws or regulations, statutory or common-law claims by third parties, and defending claims based on environmental matters.    If a principal asset is encumbered with an obligation that requires income from that asset to be paid directly to the creditor, the trustee shall transfer from principal to income an amount equal to the income paid to the creditor in reduction of the principal balance of the obligation.
MS Code § 91-17-503 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 17 - Mississippi Principal and Income Act of 2013|Article 5 - Allocation of Disbursements During Administration of Trust|§ 91-17-503. Transfers from income to principal for depreciation

 In this section, "depreciation" means a reduction in value due to wear, tear, decay, corrosion, or gradual obsolescence of a fixed asset having a useful life of more than one (1) year.   A trustee may transfer to principal a reasonable amount of the net cash receipts from a principal asset that is subject to depreciation, but may not transfer any amount for depreciation:    Of that portion of real property used or available for use by a beneficiary as a residence or of tangible personal property held or made available for the personal use or enjoyment of a beneficiary;   During the administration of a decedent's estate; or   Under this section if the trustee is accounting under Section 91-17-403 for the business or activity in which the asset is used.    An amount transferred to principal need not be held as a separate fund.
MS Code § 91-17-504 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 17 - Mississippi Principal and Income Act of 2013|Article 5 - Allocation of Disbursements During Administration of Trust|§ 91-17-504. Transfers from income to reimburse principal

 If a trustee makes or expects to make a principal disbursement described in this section, the trustee may transfer an appropriate amount from income to principal in one or more accounting periods to reimburse principal or to provide a reserve for future principal disbursements.   Principal disbursements to which subsection (a) applies include the following, but only to the extent that the trustee has not been and does not expect to be reimbursed by a third party:    An amount chargeable to income but paid from principal because it is unusually large, including extraordinary repairs;   A capital improvement to a principal asset, whether in the form of changes to an existing asset or the construction of a new asset, including special assessments;   Disbursements made to prepare property for rental, including tenant allowances, leasehold improvements, and broker's commissions;   Periodic payments on an obligation secured by a principal asset to the extent that the amount transferred from income to principal for depreciation is less than the periodic payments; and   Disbursements described in Section 91-17-502(a)(7).    If the asset whose ownership gives rise to the disbursements becomes subject to a successive income interest after an income interest ends, a trustee may continue to transfer amounts from income to principal as provided in subsection (a).
MS Code § 91-17-505 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 17 - Mississippi Principal and Income Act of 2013|Article 5 - Allocation of Disbursements During Administration of Trust|§ 91-17-505. Income taxes

 A tax required to be paid by a trustee based on receipts allocated to income must be paid from income.   A tax required to be paid by a trustee based on receipts allocated to principal must be paid from principal, even if the tax is called an income tax by the taxing authority.   A tax required to be paid by a trustee on the trust's share of an entity's taxable income must be paid:    From income to the extent that receipts from the entity are allocated only to income;   From principal to the extent that receipts from the entity are allocated only to principal;   Proportionately from principal and income to the extent that receipts from the entity are allocated to both income and principal; and   From principal to the extent that the tax exceeds the total receipts from the entity.    After applying subsections (a) through (c), the trustee shall adjust income or principal receipts to the extent that the trust's taxes are reduced because the trust receives a deduction for payments made to a beneficiary.
MS Code § 91-17-506 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 17 - Mississippi Principal and Income Act of 2013|Article 5 - Allocation of Disbursements During Administration of Trust|§ 91-17-506. Adjustments between principal and income because of taxes

 A fiduciary may make adjustments between principal and income to offset the shifting of economic interests or tax benefits between income beneficiaries and remainder beneficiaries which arise from:    Elections and decisions, that the fiduciary makes from time to time regarding tax matters;   An income tax or any other tax that is imposed upon the fiduciary or a beneficiary as a result of a transaction involving or a distribution from the estate or trust; or   The ownership by an estate or trust of an interest in an entity whose taxable income, whether or not distributed, is includable in the taxable income of the estate, trust, or a beneficiary.
MS Code § 91-17-601 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 17 - Mississippi Principal and Income Act of 2013|Article 6 - Miscellaneous Provisions|§ 91-17-601. Uniformity of application and construction

 In applying and construing this chapter, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.
MS Code § 91-17-602 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 17 - Mississippi Principal and Income Act of 2013|Article 6 - Miscellaneous Provisions|§ 91-17-602. Severability clause

 If any provision of this chapter or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.
MS Code § 91-17-603 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 17 - Mississippi Principal and Income Act of 2013|Article 6 - Miscellaneous Provisions|§ 91-17-603. Application of chapter to existing trusts and estates

 This chapter applies to every trust or decedent's estate existing on January 1, 2013, except as otherwise expressly provided in the will or terms of the trust or in this chapter.
MS Code § 91-17-604 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 17 - Mississippi Principal and Income Act of 2013|Article 6 - Miscellaneous Provisions|§ 91-17-604. Transitional matter

 Section 91-17-409 applies to a trust described in Section 91-17-409(d) on and after the following dates:    If the trust is not funded as of January 1, 2013, the date of the decedent's death.   If the trust is initially funded in the calendar year beginning January 1, 2013, the date of the decedent's death.   If the trust is not described in paragraph (1) or (2), January 1, 2013.
MS Code § 93-9-1 (2020)
2020 Mississippi Code|Title 93 - Domestic Relations|Chapter 9 - Parentage|Uniform Law on Paternity|§ 93-9-1. Short title

 Sections 93-9-1 through 93-9-49 may be cited as the "Mississippi Uniform Law on Paternity."
MS Code § 93-9-3 (2020)
2020 Mississippi Code|Title 93 - Domestic Relations|Chapter 9 - Parentage|Uniform Law on Paternity|§ 93-9-3. Construction

 Nothing herein contained shall be construed as abridging the power and jurisdiction of the chancery courts of the State of Mississippi, exercised over the estates of minors, nor as an abridgment of the power and authority of said chancery courts or the chancellor in vacation or chancery clerk in vacation to appoint guardians for minors. The Uniform Law on Paternity shall be so interpreted and construed as to effectuate its general purpose to make uniform the laws of those states which enact it.
MS Code § 93-9-5 (2020)
2020 Mississippi Code|Title 93 - Domestic Relations|Chapter 9 - Parentage|Uniform Law on Paternity|§ 93-9-5. Application of Uniform Law on Paternity

 Sections 93-9-1 through 93-9-49 apply to all cases of birth out of lawful matrimony as defined in Section 93-9-7.
MS Code § 93-9-7 (2020)
2020 Mississippi Code|Title 93 - Domestic Relations|Chapter 9 - Parentage|Uniform Law on Paternity|§ 93-9-7. Obligations of father

 The father of a child which is or may be born out of lawful matrimony is liable to the same extent as the father of a child born of lawful matrimony, whether or not the child is born alive, for the reasonable expense of the mother's pregnancy and confinement, and for the education, necessary support and maintenance, and medical and funeral expenses of the child. A child born out of lawful matrimony also includes a child born to a married woman by a man other than her lawful husband.
MS Code § 93-9-11 (2020)
2020 Mississippi Code|Title 93 - Domestic Relations|Chapter 9 - Parentage|Uniform Law on Paternity|§ 93-9-11. Limitation on recovery from father

 The father's liabilities for past education and necessary support and maintenance and other expenses are limited to a period of one (1) year next preceding the commencement of an action.
MS Code § 93-9-13 (2020)
2020 Mississippi Code|Title 93 - Domestic Relations|Chapter 9 - Parentage|Uniform Law on Paternity|§ 93-9-13. Limitation on recovery from father's estate

 The obligation of the estate of the father for liabilities under Section 93-9-7 is limited to amounts accrued prior to his death. However, in order to hold the estate of the father liable under Section 93-9-7, the action must be filed within one (1) year after the death of the father or within ninety (90) days after the first publication of notice to creditors to present their claims, whichever is less.
MS Code § 93-9-15 (2020)
2020 Mississippi Code|Title 93 - Domestic Relations|Chapter 9 - Parentage|Uniform Law on Paternity|§ 93-9-15. Jurisdiction and remedies; right to trial by jury

 The county court, the circuit court, or the chancery court has jurisdiction of an action under Sections 93-9-1 through 93-9-49, and all remedies for the enforcement of orders awarding custody or for expenses of pregnancy and confinement for a wife, or for education, necessary support and maintenance, or funeral expenses for legitimate children shall apply. The defendant must defend the cause in whichever court the action is commenced. The court has continuing jurisdiction to modify or revoke an order and to increase or decrease amounts fixed by order for future education and necessary support and maintenance. All remedies under the Uniform Interstate Family Support Act, and amendments thereto, are available for enforcement of duties of support and maintenance under Sections 93-9-1 through 93-9-49. Parties to an action to establish paternity shall not be entitled to a jury trial. The court may also order the father to reimburse Medicaid for expenses of the pregnancy and confinement of the mother.
MS Code § 93-9-17 (2020)
2020 Mississippi Code|Title 93 - Domestic Relations|Chapter 9 - Parentage|Uniform Law on Paternity|§ 93-9-17. Venue

  An action under Sections 93-9-1 through 93-9-49 may be brought in the county where the alleged father is present or has property; or in the county where the mother resides; or in the county where the child resides. However, if the alleged father resides or is domiciled in this state, upon the motion of the alleged father filed within thirty (30) days after the date the action is served upon him, the action shall be removed to the county where the alleged father resides or is domiciled. If no such motion is filed by the alleged father within thirty (30) days after the action is served upon him, the court shall hear the action in the county in which the action was brought.   Subsequent to an initial filing in an appropriate court, any action regarding paternity, support, enforcement or modification and to which the Department of Human Services is a party may be heard in any county by a court which would otherwise have jurisdiction and is a proper venue. Upon written request by the Department of Human Services, the clerk of the court of the original county shall transfer a certified copy of the court file to the clerk of the appropriate transfer county without need for application to the court. Such written request shall certify that the Department of Human Services has issued timely notification of the transfer in writing to all interested parties. Such written request and notice shall be entered into the court file by the transferring clerk of the transferring court. The transferred action shall remain on the docket of the transferred court in which the action is heard, subject to another such transfer.
MS Code § 93-9-19 (2020)
2020 Mississippi Code|Title 93 - Domestic Relations|Chapter 9 - Parentage|Uniform Law on Paternity|§ 93-9-19. Time of trial; perpetuation of testimony

 If the issue of paternity is raised in an action commenced during the pregnancy of the mother, the trial shall not, without the consent of the alleged father, be held until after the birth or miscarriage, but during such delay testimony may be perpetuated according to the laws of this state.
MS Code § 93-9-23 (2020)
2020 Mississippi Code|Title 93 - Domestic Relations|Chapter 9 - Parentage|Uniform Law on Paternity|§ 93-9-23. Blood tests and other tests; appointment of experts; affidavits of experts; challenging test results

  Genetic testing shall be made by experts qualified as examiners of genetic tests who shall be appointed by the court pursuant to Section 93-9-21(5). The expert shall attach to the report of the test results an affidavit stating in substance: (a) that the affiant has been appointed by the court to administer the test and shall give his name, address, telephone number, qualifications, education and experience; (b) how the mother, child and alleged father were identified when the samples were obtained; (c) who obtained the samples and how, when and where obtained; (d) the chain of custody of the samples from the time obtained until the tests were completed; (e) the results of the test and the probability of paternity as calculated by an expert based on the test results; (f) the amount of the fee for performing the test; and (g) the procedures performed to obtain the test results. In cases initiated or enforced by the Department of Human Services pursuant to Title IV-D of the Social Security Act, the Department of Human Services shall be responsible for paying the costs of any genetic testing when such testing is required by law to establish paternity, subject to recoupment from the defendant if paternity is established.   The expert or laboratory shall send all parties, or the attorney of record if a party is represented by counsel, a copy of the report by first class mail. The expert or laboratory shall file the original report with the clerk of the court along with proof of mailing to the parties or attorneys. A party may challenge the testing procedure within thirty (30) days of the date of mailing the results. If either party challenges the original test results, the court shall order additional testing at the expense of the challenging party.   If the court, in its discretion, finds cause to order additional testing, then it may do so using the same or another laboratory or expert. If there is no timely challenge to the original test results or if the court finds no cause to order additional testing, then the certified report shall be admitted as evidence in the proceeding as prima facie proof of its contents.   Upon request or motion of any party to the proceeding, the court may require persons making any analysis to appear as a witness and be subject to cross-examination, provided that the request or motion is made at least ten (10) days before the hearing. The court may require the party making the request or motion to pay the costs and/or fees for the expert witness' appearance.
MS Code § 93-9-25 (2020)
2020 Mississippi Code|Title 93 - Domestic Relations|Chapter 9 - Parentage|Uniform Law on Paternity|§ 93-9-25. Blood tests and other tests; costs; compensation of experts

 The costs of the blood or other tests required by the court and the compensation of each expert witness appointed by the court shall be fixed at a reasonable amount. It shall be paid as the court shall order. The court may order that it be paid by the parties in such proportions and at such times as it shall prescribe, and that, after payment by either of the parties or both, all or part or none of it be taxed as costs in the action. The fee of an expert witness called by a party but not appointed by the court shall be paid by the party calling him but shall not be taxed as costs in the action.
MS Code § 93-9-27 (2020)
2020 Mississippi Code|Title 93 - Domestic Relations|Chapter 9 - Parentage|Uniform Law on Paternity|§ 93-9-27. Blood tests; effect of test results; no right to jury trial in paternity proceedings

  If the court finds that the conclusions of all the experts, as disclosed by the evidence based upon the tests, are that the alleged father is not the father of the child, the question of paternity shall be resolved accordingly. If an expert concludes that the blood or other tests show the probability of paternity, that evidence shall be admitted.   There shall be a rebuttable presumption of paternity, affecting the burden of proof, if the court finds that the probability of paternity, as calculated by the experts qualified as examiners of genetic tests, is ninety-eight percent (98%) or greater. This presumption may only be rebutted by a preponderance of the evidence.   Parties to an action to establish paternity shall not be entitled to a jury trial.   The Department of Human Services may statistically report as positive, to the Administration for Children and Families within the United States Department of Health and Human Services, any putative paternity if the probability of paternity, as calculated by the experts qualified as examiners of genetic tests, is ninety-nine percent (99%) or greater, subject only to a later determination of nonpaternity ordered by a court under this chapter.