reglab/housing_qa huggingface dataset:
MS Code § 27-67-19 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 1 - Use Tax|§ 27-67-19. Extension of time; damages

 The commissioner may grant a reasonable extension of time for making any return and paying the tax due thereon, but the time for filing any such return shall not be extended beyond the twentieth of the month next succeeding the regular due date of such return without the imposition of interest at the rate of one percent (1%) per month, or fractional part of a month, from the regular due date of such return until the tax is paid.   For persistent, willful or recurring failure to make any return and pay the tax shown thereby to be due, by the time specified herein, there shall be added to the amount of tax shown to be due, ten percent (10%) damages, or interest at the rate of one percent (1%) per month, or both.
MS Code § 27-67-21 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 1 - Use Tax|§ 27-67-21. Tax constitutes a debt

 The tax imposed by this article or damages assessed or interest applied by authority of this article shall constitute a debt due the State of Mississippi and shall be a lien upon the property or rights to property of any person subject to the provisions of this article from the date of assessment until paid.
MS Code § 27-67-29 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 1 - Use Tax|§ 27-67-29. Disbursement from treasury to taxpayer

 In the event a final judgment is rendered in favor of the taxpayer in a suit to recover illegal taxes, it shall be the duty of the state auditor, upon receipt of a certified copy of the final judgment, to issue a warrant directed to the state treasurer, in favor of the taxpayer, to pay the part of the illegal tax as was paid into the State Treasury.
MS Code § 27-67-33 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 1 - Use Tax|§ 27-67-33. Prior claims not affected

 Nothing in this article shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes, due or accrued under Chapter 119, Laws of 1934, Chapter 516, Laws of 1950, Chapter 409, Laws of 1952, or Chapter 111, Laws of 1955, as amended, prior to August 1, 1968, whether such assessment, appeal, suit, claim or action shall have been begun before August 1, 1968, or shall thereafter be begun; and the provisions of Chapter 119, Laws of 1934, Chapter 516, Laws of 1950, Chapter 409, Laws of 1952, and Chapter 111, Laws of 1955, are expressly continued in full force, effect and operation for the purpose of the assessment and collection of any taxes due or accrued under any such law, and amendments thereto, prior to August 1, 1968, and for the imposition of any penalties, forfeitures or claims for a failure to comply therewith.
MS Code § 27-67-501 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 5 - Salesmen's Tax|§ 27-67-501. Title and purpose of article

 This article may be cited as the salesman's tax law.   The primary purpose of the article is to equalize the requirements of the laws of this state with regard to all persons soliciting sales of tangible personal property within this state and to protect those persons collecting and remitting the Mississippi sales tax, use tax and wholesale compensating tax from the unfair competition of persons who are not collecting and remitting such taxes to this state while enjoying the protection of the laws of this state, the use of its highways and all other benefits provided by the laws of this state.
MS Code § 27-67-503 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 5 - Salesmen's Tax|§ 27-67-503. Definitions

 Whenever used in this article, the following words and terms shall have the definition and meaning herein prescribed unless the intention of giving a more limited meaning is disclosed by the context:   "Tax commission" or "department" shall mean the Department of Revenue of the State of Mississippi.   "Commissioner" shall mean the Commissioner of Revenue of the Department of Revenue.   "Person" shall include a natural person, firm, corporation, copartnership, joint venture, association, estate or any other group or combination acting as a unit and the plural as well as the singular thereof.   "Taxpayer" shall mean any person liable for the tax hereunder.   "Sale" or "purchase" shall include the barter or exchange of properties as well as the sale or purchase thereof for money, and every closed transaction by which the title to tangible property passes, either within or without this state, shall constitute a taxable event, whether compensation shall be money or service or some other thing of value.   "Purchase price" or "sales price" shall mean the total amount for which tangible personal property is purchased or sold, valued in money, whether paid in money or merchandise; provided that cash discounts allowed and taken shall not be included.   "Tangible personal property" shall mean tangible goods, wares and merchandise when sold, purchased or delivered within this state.   "Salesman" or "salesmen" shall mean and include any and all persons engaged in the itinerant solicitation and taking of orders for tangible personal property by use of the highways of this state for subsequent delivery to retailers or consumers within this state.
MS Code § 27-67-505 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 5 - Salesmen's Tax|§ 27-67-505. Tax levy

 There is hereby levied, assessed and shall be collected from each salesman, as defined herein, a tax of three percent (3%) of the gross amount of the orders taken where delivery is made to a consumer located in this state and when the merchandise is for consumption by the said customer.   Provided, however, that, in the case of the solicitation or taking of orders for merchandise from retailers for resale in the regular course of business, the tax shall be paid at the rate of one eighth of one percent (1/8 of 1%) of the total amount of such orders.
MS Code § 27-67-507 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 5 - Salesmen's Tax|§ 27-67-507. Exemptions

 The tax levied by this article shall not be collected in the following instances:   A salesman taking orders for and to be filled by persons paying the tax due under the provisions of the sales, use or wholesale compensating tax laws of this state on the sales made pursuant to said orders.   A salesman taking orders for merchandise to be delivered to wholesalers or manufacturers to the extent of these orders.   A salesman taking an occasional order for merchandise in this state without having a daily or weekly itinerary in the state.   Any amount representing a sale to an exempt person or an exempt commodity as provided in the sales tax law.
MS Code § 27-67-509 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 5 - Salesmen's Tax|§ 27-67-509. Collection of tax; returns

 The commissioner shall collect the tax imposed by this article and every person subject to its provisions shall remit to the commissioner on or before the twentieth day of each month the amount of the tax due by such person for the preceding calendar month. Every taxpayer shall file a return with his remittance, which return shall be processed by the commissioner and shall show, for the calendar month preceding the tax payment date, the total sale or purchase price of the tangible personal property sold by him, and such other information as the commissioner may deem pertinent or necessary for determining the amount of the tax due hereunder.
MS Code § 27-67-511 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 5 - Salesmen's Tax|§ 27-67-511. Administration of the article

 All administrative provisions of the Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of said Sales Tax Law, and all other requirements and duties imposed upon the taxpayer, shall apply to all persons liable for taxes under the provisions of this article, and the commissioner shall exercise all power and authority and perform all the duties with respect to taxpayers under this article as are provided in said Sales Tax Law, except where there is conflict, then the provisions of this article shall control. Any damages, penalties, or interest collected by the commissioner for nonpayment of taxes, or for noncompliance with the provisions of this article, shall be paid into the general fund of the state treasury by the commissioner. The commissioner may, from time to time, make such rules and regulations, not inconsistent with this article, as may be deemed necessary to carry out its provisions and such rules and regulations shall have the full force and effect of law.   The administration of this article is vested in and shall be exercised by the chairman of the State Tax Commission, and the enforcement of any of the provisions of this article in any of the courts of this state shall be under the exclusive jurisdiction of the chairman of the State Tax Commission, who shall from time to time promulgate such rules and regulations, not inconsistent with this article, as he may deem necessary to enforce its provisions.
MS Code § 27-71-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-1. Administration of article

 This article and the terms and provisions hereof shall be administered and enforced by the Department of Revenue, hereinafter referred to as the "State Tax Commission," the "commission" or the "department".
MS Code § 27-71-3 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-3. Definitions

 Except as otherwise indicated or required by the context hereof, all words and phrases used herein shall have the same meanings as are ascribed to and provided for them by the Local Option Alcoholic Beverage Control Law, Chapter 1 of Title 67, Mississippi Code of 1972.
MS Code § 27-71-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-7. Excise taxes; markup for benefit of Alcoholism Treatment and Rehabilitation Fund and Mental Health Programs Funds

  There is hereby levied and assessed an excise tax upon each case of alcoholic beverages sold by the commission to be collected from each retail licensee at the time of sale in accordance with the following schedule:   Distilled spirits. . . . .$2.50 per gallon   Sparkling wine and champagne. . . . .$1.00 per gallon   Other wines, including native wines. . . . .$.35 per gallon       In addition to the tax levied by subsection (1) of this section, and in addition to any other markup collected, the Alcoholic Beverage Control Division shall collect a markup of three percent (3%) on all alcoholic beverages, as defined in Section 67-1-5, Mississippi Code of 1972, which are sold by the division. The proceeds of the markup shall be collected by the division from each purchaser at the time of purchase.   Until June 30, 1987, the revenue derived from this three percent (3%) markup shall be deposited by the division in the State Treasury to the credit of the "Alcoholism Treatment and Rehabilitation Fund," a special fund which is hereby created in the State Treasury, and shall be used by the Division of Alcohol and Drug Abuse of the State Department of Mental Health and public or private centers or organizations solely for funding of treatment and rehabilitation programs for alcoholics and alcohol abusers which are sponsored by the division or public or private centers or organizations in such amounts as the Legislature may appropriate to the division for use by the division or public or private centers or organizations for such programs. Any tax revenue in the fund which is not encumbered at the end of the fiscal year shall lapse to the General Fund. It is the intent of the Legislature that the State Department of Mental Health shall continue to seek funds from other sources and shall use the funds appropriated for the purposes of this section and Section 27-71-29 to match all federal funds which may be available for alcoholism treatment and rehabilitation.  From and after July 1, 1987, the revenue derived from this three percent (3%) markup shall be deposited by the division in the State Treasury to the credit of the "Mental Health Programs Fund," a special fund which is hereby created in the State Treasury and shall be used by the State Department of Mental Health for the service programs of the department. Any revenue in the "Alcoholism Treatment and Rehabilitation Fund" which is not encumbered at the end of Fiscal Year 1987 shall be deposited to the credit of the "Mental Health Programs Fund."
MS Code § 27-71-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-9. Common carriers

 The commission may promulgate regulations authorizing persons holding on-premises retailer's permits for common carriers, as provided herein, to file periodic reports and pay a tax based upon the value of alcoholic beverages sold while in this state, in lieu of purchasing all such alcoholic beverages from the commission. Such tax shall not be less than an amount equivalent to the gross profit plus all taxes that would have been derived from the sale of a like quantity of alcoholic beverages by the commission.
MS Code § 27-71-11 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-11. Wholesale operations

 The commission shall from time to time by resolution request the State Bond Commission to provide sufficient funds required to maintain an adequate alcoholic beverage inventory. Said funds shall be provided under the provisions of Chapter 557, Laws of 1966.   The commission shall add to the cost of all alcoholic beverages a markup of twenty-seven and one-half percent (271/2%), inclusive of the three percent (3%) markup imposed by Section 27-71-7(2).   The commission shall sell alcoholic beverages at uniform prices throughout the state.
MS Code § 27-71-13 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-13. Purchases direct from manufacturer; exceptions

 The commission shall purchase directly from the manufacturer, except under the following conditions:   Foreign brands which are not readily obtainable directly from the manufacturer.   When the commission can conclusively prove that unusual or extraordinary circumstances exist and the required or desired brands can be purchased at substantially lower prices from wholesalers or brokerage firms.   In all instances involving purchases, other than directly from the manufacturer, the commission shall maintain full and complete records clearly reflecting the justification for such purchases. Said records shall include invoices, price lists, comparative prices, bills of lading and a certificate of justification signed by the director of the alcoholic beverage control division, as to the conditions requiring the purchase or purchases. All such records shall be retained for a period of three (3) years.
MS Code § 27-71-15 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-15. Transportation

 Except as otherwise provided in Section 67-9-1 for the transportation of limited amounts of alcoholic beverages for the use of an alcohol processing permittee, if transportation requires passage through a county which has not authorized the sale of alcoholic beverages, such transportation shall be by a sealed vehicle. Such seal shall remain unbroken until the vehicle shall reach the place of business operated by the permittee. The operator of any vehicle transporting alcoholic beverages shall have in his possession an invoice issued by the commission at the time of the wholesale sale covering the merchandise transported by the vehicle. The commission is authorized to issue regulations controlling the transportation of alcoholic beverages.   When the restrictions imposed by this section and by the regulation of the commission have not been violated, the person transporting alcoholic beverages through a county wherein the sale of alcoholic beverages is prohibited shall not be guilty of unlawful possession and such merchandise shall be immune from seizure.
MS Code § 27-71-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-17. Penalty for counterfeiting or reuse of labels

 It shall be unlawful for any person to counterfeit or reuse any label prescribed by the commission and used to identify alcoholic beverages sold at wholesale by the commission and, upon conviction, the person shall be punished by a fine of not more than Five Thousand Dollars ($5,000.00), or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or both.
MS Code § 27-71-21 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-21. Bond required of manufacturers, retailers; alternative cash or security deposit

 Before any person shall engage in the business of manufacturing or retailing of alcoholic beverages, he may be required to enter into a bond payable to the State of Mississippi, conditioned that he will conduct said business strictly in accordance with the laws of the State of Mississippi, and that he will comply with the rules and regulations prescribed by the commission, and pay all taxes due the State of Mississippi. The amount of a bond required of a manufacturer, not including a producer of native wine, shall not exceed one hundred thousand dollars ($100,000.00), and the amount required of a retailer shall be five thousand dollars ($5,000.00). Provided, however, any retailer whose check for purchase of merchandise or payment of taxes shall be dishonored may be required by the commission to post additional bond not to exceed five thousand dollars ($5,000.00). Such bond shall be made in a surety company authorized to do business in the State of Mississippi and shall be approved by the commission. The commission shall be authorized to institute suit in the proper court for any violation of the condition of said bonds. The amount of the bond required of a producer of native wine shall be five thousand dollars ($5,000.00).   As an alternative to entering into a bond as required by this section, any person who shall engage in the business of manufacturing or retailing alcoholic beverages may, subject to the same conditions of conduct required for bonds, deposit with the state treasurer the equivalent amount of the bond required for that particular person in cash or securities. The only securities allowable for this purpose are those which may legally be purchased by a bank or for trust funds, having a market value not less than that of the required bond. The commission shall file notice with the treasurer for any violation of the conditions of the cash or security deposit.
MS Code § 27-71-23 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-23. Violations of article

 Any person liable for the payment of a privilege tax under the provisions of this article who shall violate any of the provisions of this article, or any rules or regulations promulgated by the commission under authority of this article, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars ($1,000.00), or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment, in the discretion of the court. Any person convicted of violating any of the provisions of this article, or any rules or regulations promulgated by the state tax commission under authority of this article, shall forfeit his permit and shall not thereafter be permitted to engage in any business taxable under the provisions of this article for a period of five (5) years.
MS Code § 27-71-25 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-25. Records to be maintained

 Any person engaged in the business of selling alcoholic beverages shall keep such records and make such reports with respect to the receipt, distribution and sale of alcoholic beverages as the commission may require. It shall be the duty of the commission to prescribe and promulgate uniform rules and regulations for keeping such records and making such reports.
MS Code § 27-71-27 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-27. Examination of records

 The commission or its authorized agents may examine any books, papers, records or other data bearing upon the correctness of any report required to be made under the provisions of this article, and may require the attendance of any person and take his testimony with respect to any such matter, and shall have power to administer an oath to such person. If any person summoned as a witness shall fail to obey any summons to appear before the commission or its authorized agent, or shall refuse to testify or answer any material question or to produce any book, record, paper or other data when required to do so, such failure or refusal shall be reported to the attorney general, the district attorney or county attorney, who shall thereupon institute proceedings in the chancery court of the county where such witness resides to compel obedience to any summons of the commission or its authorized agent.
MS Code § 27-71-29 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-29. Payment of taxes into treasury

 All taxes levied by this article shall be paid to the state tax commission in cash or by personal check, cashier's check, bank exchange, post-office money order or express money order and shall be deposited by the commission in the state treasury on the same day collected, but no remittances other than cash shall be a final discharge of liability for the tax herein imposed and levied unless and until it has been paid in cash to the state tax commission.   All taxes levied under Section 27-71-7(1) and received by the commission under this article shall be paid into the general fund, and the three percent (3%) levied under Section 27-71-7(2) and received by the commission under this article shall be paid into the special fund in the state treasury designated as the "alcoholism treatment and rehabilitation fund" as required by law. Any funds derived from the sale of alcoholic beverages in excess of inventory requirements shall be paid not less often than annually into the general fund.
MS Code § 27-71-31 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 71 - Alcoholic Beverage Taxes|Article 1 - Alcoholic Beverages|§ 27-71-31. Construction of article

 Nothing herein shall be construed to make lawful the sale, possession, distribution or transportation of alcoholic beverages in this state, except to the extent, in the manner and in the localities that same shall be made lawful and legal under the provisions of the alcoholic beverage control law.