reglab/housing_qa huggingface dataset:
MS Code § 21-29-225 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-225. Allowances upon disability and relief fund

 All allowances made upon the disability and relief fund for firemen and policemen shall be drawn against the fund by the board of trustees, and shall be issued only upon compliance with the rules and regulations of the board of trustees, or the board of disability and relief appeals.   Said fund or its increase, or the interest or dividends therefrom, shall be paid out by the Public Employees' Retirement System herein authorized.   Necessary and proper payments may be made from said fund if it be deemed necessary by the board of trustees to make expenditures for the preservation of the fund or its proper administration. Such expenditures shall be limited to what may be necessary to safeguard and administer the fund by means of court proceedings, and to stenographic and clerical assistance.
MS Code § 21-29-227 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-227. Investment of part of disability and relief fund

 The authority is vested in the board of trustees to invest such part of said fund as may not be immediately required, in investments authorized under Section 25-11-121 with the right to change said investment from time to time, and with the right and duty to convert invested funds into current funds as the same may be needed for the purposes of this article.
MS Code § 21-29-231 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-231. On what premiums tax may be imposed; tax not to be used as an element of premium

 Said tax on insurance premiums shall not be imposed or collected upon any premiums except upon those under insurance policies upon property situated in the municipality coming under the provisions of this article. The tax paid hereunder for the maintenance of such fire department system in any municipality coming under the provisions of this article, shall not be used as an element of any premium or be considered in the making of rates except in proper causes under the provisions of the rating bureau law in connection with property situated in the municipality to which said tax is paid.
MS Code § 21-29-233 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-233. Duty of state tax commission

 It shall be the duty of the State Tax Commission to collect and to enforce the collection of said tax of one-half of one percent (1/2 of 1%) upon all premiums paid to insurance companies doing business in said municipality, which said insurance companies have written insurance on rates, said rates having been compiled by taking into consideration the fire department and equipment of said municipality. Upon the State Tax Commission having collected said tax, it shall promptly pay the same to the board of trustees for the benefit of said fund for disability and relief of firemen and policemen.
MS Code § 21-29-235 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-235. Failure of insurance company to report

 Any fire insurance company, subject to the tax mentioned in Section 21-29-229, which shall fail to make a report or statement required therein after thirty days demand therefor by the commissioner of insurance, shall forfeit to said fund the sum of five hundred dollars, to be recovered by the commissioner for the use of such municipality, and the commissioner shall have the right to revoke the license of such company.
MS Code § 21-29-237 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-237. Persons entitled to benefits

 Every member of said fire department and police department including its officers, but not including the governing authorities of said city on account of their relation as such to said fire department and/or police department, who are members of the disability and relief fund for firemen and policemen shall come under the provisions and benefits of this article, and shall receive all benefits provided for in this article. All firemen and policemen who are employed in the said fire department or police department after adoption of a resolution by the municipality in accordance with the provisions of subsection (c) of Section 21-29-17 shall not become members of the disability and relief fund for firemen and policemen.
MS Code § 21-29-239 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-239. Service records to be kept

 The Public Employees' Retirement System shall keep a record of service of the members of the fire department and police department, which record shall show the history of employment of each member of said fire department and police department. Said record shall be written up fully at the time such city comes within the terms of this article, and it shall thereafter be kept entered up fully and correctly. All records currently maintained by the municipality's affected membership shall be forwarded to the Public Employees' Retirement System not later than July 1, 1987. Any additional changes shall be forwarded to the Public Employees' Retirement System as made.
MS Code § 21-29-241 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-241. Disability relief

 If any member of the fire department and/or police department shall become or be found to be totally disabled for the discharge of his duties as a member of said fire department and/or police department, mentally or physically, by reason of sickness or injury caused or sustained by reason of service or discharge of his duty in said department, after such city shall have come within the terms of this article, said board of disability and relief shall order the payment and there shall be paid from said fund to said fireman and/or policeman each month thereafter an amount equal to fifty percent (50%) of said fireman's and/or policeman's monthly salary. Such amount shall be paid throughout such total disability for service.   If any member of the fire department and/or police department shall become or be found to be permanently and totally disabled for the discharge of his duties as a member of said fire department and/or police department, mentally or physically, by reason of sickness or injury, and said member shall have had not less than five (5) years' service with such department, there shall be paid to said fireman and/or policeman from said fund, for each year's active service, not to exceed a period of twenty (20) years, one-fortieth (1/40) of the monthly salary of such fireman and/or policeman at the time such disability is incurred. Such amount shall be paid throughout such permanent and total disability.   In passing upon the question of disability, said board shall refer the matter to its medical board, or such other physician or physicians as it may deem proper, and said board may require like examinations from time to time throughout the period of disability claimed by said fireman and/or policeman.   If said city pays a salary to its fireman and/or policeman while disabled in an amount equal to the disability relief allowed hereunder, said fireman and/or policeman shall not be entitled to any disability relief hereunder.
MS Code § 21-29-243 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-243. Physical and mental examination

 In all matters involving the disability or sickness of a member of such fire and/or police department, such member shall submit himself to physical and mental examination when and as required by said disability and relief board of said governing authorities. A failure or refusal so to do shall suspend the benefits of this article until such time as he shall submit himself to such examination.
MS Code § 21-29-249 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-249. Refunds

 Any member of the fire and/or police department who ceases to be an employee before becoming eligible to receive either a service or disability allowance, as provided by this article, may request in writing to the board of disability and relief for a refund, but without interest, which he shall be paid within one year of the filing of the request.
MS Code § 21-29-253 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-253. Alternative program; refunds

 Any member of said fire and/or police department who ceases to be an employee thereof prior to becoming eligible for any retirement relief provided for in Section 21-29-251 may file a written application to said disability and relief board for a refund of any and all monies contributed to said fund by said member, and thereafter within one year shall receive, without interest, such monies.
MS Code § 21-29-257 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-257. Exemption from process

 No part of said fund to which any of said firemen or policemen shall be entitled, or which may be payable or ordered paid to him shall be seized, attached, assigned or levied upon by any writ of attachment, garnishment, execution, sequestration or other like process or writ.
MS Code § 21-29-259 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-259. Suit shall not be filed in cases of insufficient fund

 Should said fund at any time be insufficient to make all payments properly payable therefrom, the beneficiaries shall not file any suit against said city, its governing authorities, or said disability and relief board, but the amounts available shall be properly prorated until such time as funds may be sufficient to make all payments thereafter for the full amount properly allowed.
MS Code § 21-29-261 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55|§ 21-29-261. Application of article

 This article shall apply to municipalities whether under private charter or existing and operating under the general statutes of the State of Mississippi.
MS Code § 21-29-301 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 7 - Miscellaneous Provisions|§ 21-29-301. Creditable service provided under certain circumstances for membership service interrupted by qualified military service

  Any member of the Municipal Retirement System whose membership service is interrupted as a result of qualified military service within the meaning of Section 414(u)(5) of the Internal Revenue Code, and who has received the maximum service credit available under Article 1, 3 or 5 of this chapter, shall receive creditable service for the period of qualified military service that does not qualify as creditable service under Article 1, 3 or 5 of this chapter upon reentering membership service in an amount not to exceed five (5) years if:   The member pays the contributions he would have made to the retirement system if he had remained in membership service for the period of qualified military service based upon his salary at the time his membership service was interrupted;   The member returns to membership service within ninety (90) days of the end of his qualified military service; and   The employer at the time the member's service was interrupted and to which employment the member returns pays the contribution it would have made into the retirement system for such period based on the member's salary at the time the service was interrupted.     The payments required to be made in subsection (1)(a) of this section may be made over a period beginning with the date of return to membership service and not exceeding three (3) times the member's qualified military service; however, in no event shall such period exceed five (5) years.   The member shall furnish proof satisfactory to the board of trustees of certification of military service showing dates of entrance into qualified service and the date of discharge as well as proof that the member has returned to active employment within the time specified.
MS Code § 21-29-305 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 7 - Miscellaneous Provisions|§ 21-29-305. Employers to pick up member contributions to employees' retirement and disability systems

 Each employer shall pick up the member contributions required by Sections 21-29-17, 21-29-117 and 21-29-219, Mississippi Code of 1972, for all compensation earned after January 1, 1989, and the contributions so picked up shall be treated as employer contributions in determining tax treatment under the United States Internal Revenue Code and the Mississippi Income Tax Code; however, each employer shall continue to withhold federal and state income taxes based upon such contributions until the Internal Revenue Service or the federal courts rule that, pursuant to Section 414(h) of the United States Internal Revenue Code, these contributions shall not be included as gross income of the member until such time as they are distributed or made available. The employer may pick up these contributions by a reduction in the cash salary of the member, or by an offset against a future salary increase, or by a combination of a reduction in salary and offset against a future salary increase. If member contributions are picked up they shall be treated for all purposes of the General Municipal Employees' Retirement System and Firemen's and Policemen's Disability Relief Funds under Articles 1, 3 and 5 of this chapter in the same manner and to the same extent as member contributions made prior to the date picked up.
MS Code § 21-29-307 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 7 - Miscellaneous Provisions|§ 21-29-307. Benefits exempt from taxes, attachment or other process, and unassignable; deductions from retirement allowances of employer or system sponsored group life or health insurance

  The right of a person to an annuity, a retirement allowance, or benefit, or to the return of contributions, or to any optional benefit or any other right accrued or accruing to any person under the provisions of Articles 1, 3 or 5 of this chapter; the system; and the monies in the system created by such articles, are hereby exempt from any state, county or municipal ad valorem taxes, income taxes, premium taxes, privilege taxes, property taxes, sales and use taxes, or other taxes not so named, notwithstanding any other provision of law to the contrary, and exempt from levy and sale, garnishment, attachment or any other process whatsoever, and shall be unassignable except as specifically otherwise provided in Article 1, 3 or 5 of this chapter effective January 1, 1988, and except as otherwise provided in subsection (2) of this section.   Any retired member or beneficiary receiving a retirement allowance or benefit under Article 1, 3 or 5 of this chapter may authorize the Public Employees' Retirement System to make deductions from the retirement allowance or benefit for the payment of employer or system sponsored group life or health insurance. The deductions authorized under this subsection shall be subject to rules and regulations adopted by the Board of Trustees of the Public Employees' Retirement System.
MS Code § 21-29-311 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 7 - Miscellaneous Provisions|§ 21-29-311. Additional optional benefits available

 Any municipality providing benefits under Articles 1, 3 or 5 of this chapter may provide the following additional optional benefits:   Refunds of member contributions to the estate of the deceased at the time of death when the deceased does not have eligible beneficiaries.   Benefits to dependent children through the age of twenty-three (23) when the dependent child or children are full-time college students.
MS Code § 21-29-313 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 7 - Miscellaneous Provisions|§ 21-29-313. Schedule for computation of membership service or prior service

 Notwithstanding any other provision of Articles 1, 3 or 5, in the computation of membership service or prior service under the provisions of Articles 1, 3 and 5, the following schedule shall govern: ten (10) or more months of service during any fiscal year shall constitute a year of service; seven (7) months to nine (9) months, inclusive, three-quarters (3/4) of a year of service; four (4) months to six (6) months, inclusive, one-half (1/2) year of service; one (1) month to three (3) months, inclusive, one-quarter (1/4) of a year of service.   Benefits payable under the provisions of Articles 1, 3 and 5 that previously were made on the basis of full years of creditable service shall be computed on the basis of the fractional years of service as provided in this section beginning July 1, 1991.
MS Code § 21-29-315 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 7 - Miscellaneous Provisions|§ 21-29-315. Repayment of refund after reemployment following retirement for purpose of reestablishing contributing membership

 Any active member who previously received a refund under either Article 1, 3 or 5 and who was reemployed and again became a contributing member of the applicable retirement system may repay all amounts previously received as a refund, together with regular interest at the rate as determined by the board, covering the period from the date of refund to the date of repayment. Upon such repayment, the active member shall again receive credit for the entire period of creditable service that was forfeited upon the receipt of the refund.
MS Code § 21-29-316 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 29 - Employees' Retirement and Disability Systems|Article 7 - Miscellaneous Provisions|§ 21-29-316. Rollover distribution of accumulated contributions to eligible retirement plan or individual retirement account

  Pursuant to the Unemployment Compensation Amendments of 1992 (Public Law 102-318 (UCA)), a member or the spouse of a member who is an eligible beneficiary entitled to a refund under Article 1, 3 or 5 of this chapter may elect on a form prescribed by the board under rules and regulations established by the board, to have an eligible rollover distribution of accumulated contributions payable under this section paid directly to an eligible retirement plan, as defined under applicable federal law, or an individual retirement account. If the member or the spouse of a member who is an eligible beneficiary makes that election and specifies the eligible retirement plan or individual retirement account to which the distribution is to be paid, the distribution will be made in the form of a direct trustee-to-trustee transfer to the specified eligible retirement plan. A non-spouse beneficiary may elect to have an eligible rollover distribution paid in the form of a direct trustee-to-trustee transfer to an individual retirement account established to receive the distribution on behalf of the non-spouse beneficiary. Flexible rollovers under this subsection shall not be considered assignments under Section 21-29-307.   From and after July 1, 2001, subject to the rules adopted by the board of trustees, any plan under this chapter shall accept an eligible rollover distribution or a direct transfer of funds from another eligible retirement plan or an individual retirement account in payment of all or a portion of the cost to repay a refund as permitted by the plan. The plans may only accept rollover payments in an amount equal to or less than the balance due for reinstatement of service credit. The rules adopted by the board of trustees shall condition the acceptance of a rollover or transfer from another eligible retirement plan on the receipt of information necessary to enable the system to determine the eligibility of any transferred funds for tax-free rollover treatment or other treatment under federal income tax law.