reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 7 - NATURAL GAS SEVERED OR PRODUCED IN STATE (§§ 27-25-701 — 27-25-723) › Section 27-25-717 - Returns; administration

The taxes levied hereunder shall be due and payable in monthly installments on or before the twenty-fifth day of the second month next succeeding the month in which the tax accrues. The taxpayer shall, on or before the twenty-fifth day of such second month, make out a return showing the amount of the tax for which he is liable for the month in which the tax accrued and shall mail or send the same, together with a remittance for the amount of the tax due, to the office of the commissioner. Such monthly return shall be signed by the taxpayer or a duly authorized agent of the taxpayer and shall be verified by oath.
All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties, and interest for nonpayment of taxes and for noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers shall apply to all persons liable for taxes under the provisions of this article, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said Mississippi Sales Tax Law, except where there is conflict, then the provisions of this article shall control. Provided, however, the statute of limitations for examining returns or to recover taxes and interest on funds held in escrow on price increases shall be three (3) years from the time the tax and interest is withdrawn from the State Depository for distribution to the State Treasury and to the county or counties in which the gas was produced.
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 Department of Revenue may release production information to the State Oil and Gas Board on all gas produced in this state. Such information may include the name of the producer or operator and the total number of million cubic feet produced for specific wells and time periods, but shall not include the value reported or the tax paid on such production. The State Oil and Gas Board shall provide the Department of Revenue with production information for each well, which information shall include field identification, county or counties where the well is located, well name and American Petroleum Institute number, operator name and well status. The information authorized in this section to be transferred between the Department of Revenue and State Oil and Gas Board shall be provided in formats as agreed upon by those agencies.
Codes, 1942, § 9417.5-09; Laws, 1948, ch. 447, § 9; Laws, 1971, ch. 465 § 2; Laws, 1996, ch. 382, § 2, eff. 7/1/1996.
Amended by Laws, 2020, ch. 325, HB 977,§ 2, eff. 1/1/2021.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 7 - NATURAL GAS SEVERED OR PRODUCED IN STATE (§§ 27-25-701 — 27-25-723) › Section 27-25-719 - Records

Every person engaged in the business of producing or purchasing any gas in this state, or who is in charge of production operations, and who is required to pay the tax imposed by this article, shall make and keep, for a period of three (3) years, a complete and accurate record, in the form required by the commissioner showing the gross quantity of gas produced and value of same, the names of the persons from whom purchased, and the time of purchase.
Codes, 1942, § 9417.5-10; Laws, 1948, ch. 447, § 10, eff. 7/1/1948.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 7 - NATURAL GAS SEVERED OR PRODUCED IN STATE (§§ 27-25-701 — 27-25-723) › Section 27-25-721 - Ad valorem exemptions

All gas and carbon dioxide produced or under the ground on producing properties within the State of Mississippi and all producing gas or carbon dioxide equipment, including wells, connections, pumps, derricks and other appurtenances actually owned by and belonging to the producer, and all leases in production, including mineral rights in producing properties, shall be exempt from all ad valorem taxes now levied or hereafter levied by the State of Mississippi, or any other taxing district within this state. This exemption shall not apply to drilling equipment, including derricks, machinery, and other materials necessary to drilling, nor to gas or carbon dioxide gathering systems, nor to the surface of lands leased for gas or carbon dioxide production or upon which gas or carbon dioxide producing properties are situated, but all such drilling equipment, gathering systems, and lands shall be assessed as are other properties and shall be subject to ad valorem tax. However, no additional assessment shall be added to the surface value of such lands by reason of the presence of gas or carbon dioxide thereunder or its production therefrom. The exemption herein granted shall apply to all ad valorem taxes levied in the year 1948 and each year thereafter.
Codes, 1942, § 9417.5-11; Laws, 1948, ch. 447, § 11; Laws, 2000, ch. 504, § 1; Laws, 2004, ch. 496, § 3, eff. 5/4/2004.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 7 - NATURAL GAS SEVERED OR PRODUCED IN STATE (§§ 27-25-701 — 27-25-723) › Section 27-25-723 - Constitutionality

If any clause, sentence, paragraph or part of this article shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, which changes or materially affects the scheme and method of taxation herein provided for, or which in anywise prevents or modifies the exemptions provided for under Section
27-25-721
hereof, then the whole of the article shall be invalid, and every law which this article amends, modifies or repeals shall become operative and in full force and effect.
Codes, 1942, § 9417.5-13; Laws, 1948, ch. 447, § 13, eff. 7/1/1948.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 1 - AMUSEMENT DEVICES (§§ 27-27-1 — 27-27-21) › Section 27-27-1 - Short title

This article may be cited as "Slot Amusement Machine Tax Law."
Codes, 1942, § 9418-01; Laws, 1970, ch. 544, § 1, eff. 7/1/1970.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 1 - AMUSEMENT DEVICES (§§ 27-27-1 — 27-27-21) › Section 27-27-3 - Definitions

The words, terms, and phrases, when used in this article, shall have the meaning ascribed to them herein.
(a)
"Slot amusement machine" or "machine" means any mechanical device or contrivance which is operated, played, worked, manipulated, or used by inserting or depositing any coin, slug, token, or thing of value, in which may be seen any picture or heard any music, or wherein any game may be played, or any form of diversion had.
(b)
"Officer collecting the tax" means the tax collector of the county, or, in the case of a municipality, the person who collects the taxes for the municipality by whatever title he may be known.
(c)
"Person" means and includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, or other group or combination acting as a unit and includes the plural as well as the singular in number.
Codes, 1942, § 9418-02; Laws, 1970, ch. 544, § 2; Laws, 1994, ch. 440, § 1, eff. 1/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 1 - AMUSEMENT DEVICES (§§ 27-27-1 — 27-27-21) › Section 27-27-5 - Tax levied

(1)
The board of supervisors of each county and the governing authorities of each municipality may levy, assess and collect annual license taxes according to the following schedules:
(a)
For each machine wherein may be seen any picture or heard any music, a license tax for each such machine the sum of Twenty-seven Dollars ($27.00).
(b)
For each machine (not elsewhere specifically taxed in this section) wherein or whereby any game may be played or any form of diversion had, a license tax for each such machine the sum of Forty-five Dollars ($45.00).
(c)
For each machine (not elsewhere specifically taxed in this section) wherein or by means of which children may obtain a ride upon a "hobby horse" or the figure of any animal, or upon the figure of a boat, airplane, rocket, or other such machine, a license tax of Eighteen Dollars ($18.00) for each machine.
(2)
Any incorporated municipality may levy the tax authorized in subsection (1) of this section where such machines are located within the corporate limits of said municipalities, and where appropriate ordinance levying and imposing the tax has been adopted.
(3)
Any county may levy the tax authorized in subsection (1) of this section where such machines are located outside of an incorporated municipality and where the appropriate ordinance levying and imposing the tax has been adopted.
Codes, 1942, § 9418-03; Laws, 1970, ch. 544, § 3; Laws, 1994, ch. 440, § 2, eff. 1/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 1 - AMUSEMENT DEVICES (§§ 27-27-1 — 27-27-21) › Section 27-27-7 - License and stickers

Every person engaged in the business of owning or placing on location for the purpose of operation any slot amusement machine shall file an application for a license with the officer collecting the tax on forms furnished by him for that purpose. The application shall contain such information as may be required and shall be accompanied by remittance for the amount of tax and any penalty required.
The tax levied shall be due and payable annually and all licenses issued under the provisions of this article shall expire twelve (12) months from the date of purchase. A license may be renewed and stickers affixed to the machine without penalty during the anniversary month twelve (12) months from the date of purchase. The amount of the license tax to be paid for a period of less than twelve (12) months shall be that proportionate amount of the annual license tax that the number of months, or fractional part thereof, remaining until the anniversary month next bears to twelve (12) months.
The officer collecting the tax shall issue a license or sticker on a form to be prescribed by him. Such license or stickers shall be securely affixed or attached to the machine to which it applies in such manner as to be readily visible and shall be affixed before the machine is operated or played. The absence of a proper license or sticker affixed to a machine shall be prima facie evidence of failure to pay the tax levied for operation of the machine.
The license shall entitle the owner or the person placing the machine on location for the purpose of operation to operate a machine of the type specified for twelve (12) months.
When ownership of a machine upon which a valid license or sticker is attached is transferred to another person, no additional tax shall be required. If the machine is moved to a location in a county or municipality other than the county or municipality in which the machine has been properly licensed, then no additional license or tax shall be required or due until the expiration of the current license. In no case may a license be transferred from one machine to another machine.
No refund shall be allowed for failure or inability to exercise the privilege granted after the license has been issued.
Codes, 1942, § 9418-04; Laws, 1970, ch. 544, § 4; Laws, 1994, ch. 440, § 3; Laws, 1998, ch. 403, § 1, eff. 7/1/1998.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 1 - AMUSEMENT DEVICES (§§ 27-27-1 — 27-27-21) › Section 27-27-9 - Penalties

Any person engaged in the business of owning or placing on location for the purpose of operation, any slot amusement machine without the payment of the tax imposed herein, shall be liable for the amount of tax and fifty percent (50%) of the amount of the tax as penalty.
Any person who has paid the tax for the operation of a machine, but who has failed to affix the license or sticker to the machine shall also be liable for fifty percent (50%) of the amount of the tax as penalty.
It shall be unlawful for any person to place on location any machine in any county or municipality that has imposed the tax without paying the tax herein levied.
Codes, 1942, § 9418-05; Laws, 1970, ch. 544, § 5; Laws, 1994, ch. 440, § 4, eff. 1/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 1 - AMUSEMENT DEVICES (§§ 27-27-1 — 27-27-21) › Section 27-27-11 - Exemptions

This article shall not apply to any machine operated for legal gaming purposes at a gaming establishment licensed by the Mississippi Gaming Commission, to bingo or pull-tab machines which are located on the premises of charitable bingo licensees, to any machine kept at a regular place of business of distributors or manufacturers for sale or lease without being operated, to any pool table operated in a place of business commonly known as a pool hall or billiard parlor when the gross income from the operation of such pool table is taxable under the Mississippi Sales Tax Law, or to any antique coin machine as defined in Section
27-27-12
.
Codes, 1942, § 9418-06; Laws, 1970, ch. 544, § 6; Laws, 1992, ch. 371, § 3; Laws, 1994, ch. 440, § 5, eff. 1/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 1 - AMUSEMENT DEVICES (§§ 27-27-1 — 27-27-21) › Section 27-27-12 - Antique coin machines

(1)
The purpose of this section is to protect and foster the collection and restoration of antique coin machines not used for gambling purposes, due to their aesthetic value and significance in Mississippi history.
(2)
An "antique coin machine" is defined as any mechanical device or contrivance that is twenty-five (25) or more years old and that is operated, played, worked, manipulated or used by inserting or depositing any coin, slug, token, or thing of value, in which any game may be played or in which may be seen any picture or heard any music or any form of diversion had, including, but not limited to, an antique slot machine, antique gambling device or antique gaming machine.
(3)
An antique coin machine may be owned and possessed in this state and shall not be subject to confiscation or destruction without a judgment of court as provided for in this section, but may be seized as evidence when operated for unlawful gambling purposes.
(4)
An antique coin machine seized as evidence in connection with unlawful gambling shall not be destroyed, altered or sold until the owner has been afforded a reasonable opportunity to present testimony and other evidence in court that the machine was not operated for unlawful gambling. If the court determines by a final and definitive judgment that such machine was operated for unlawful gambling, the court shall order the destruction of such machine, but if the judgment is in favor of the owner, such machine shall be returned to its owner.
(5)
An antique coin machine may be displayed only in private dwellings or while being offered for sale by a licensed retail dealer other than one licensed to sell alcoholic beverages. Such machine must be clearly marked by placard or otherwise that indicates that it is an antique and is not to be used for gambling purposes. If an antique coin machine is displayed in any other manner, it shall not be subject to the provisions of subsections (3) and (4) of this section.
Laws, 1992, ch. 371, § 1, eff. 7/1/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 1 - AMUSEMENT DEVICES (§§ 27-27-1 — 27-27-21) › Section 27-27-13 - License tax in addition to other taxes

The license tax levied by this article shall be in addition to all other taxes levied by law.
Codes, 1942, § 9418-07; Laws, 1970, ch. 544, § 7, eff. 7/1/1970.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 1 - AMUSEMENT DEVICES (§§ 27-27-1 — 27-27-21) › Section 27-27-15 - Seizure; penalty for interference with officer; custody

The officer collecting the tax or any agent appointed by him shall have full and complete authority, without an order from any court, to take possession of any slot amusement machine, and keep, seal or otherwise prevent the operation of such machine for failure to pay the license tax and any penalty, or for operation of such machine without a proper license or sticker affixed thereto.
When such machine shall have been seized or possession taken to prevent further unlawful use thereof, the same shall remain under the exclusive jurisdiction of such officer or agent seizing same until released by said officer or agent upon payment of the proper tax, penalty and costs, or until same is disposed of under a writ of venditioni exponas issued by the proper court for the collection of the taxes due, together with penalties and costs.
Any operation of any machine after seizure of same, or any disturbance of possession or notice of seizure posted by an agent or officer, shall be unlawful, and any person violating this provision shall be guilty of a misdemeanor and upon conviction thereof, may be fined not more than Five Hundred Dollars ($500.00) or imprisoned in the county jail for not more than six (6) months, or may be fined and imprisoned in the discretion of the court within the limitations aforesaid.
Codes, 1942, § 9418-08; Laws, 1970, ch. 544, § 8; Laws, 1994, ch. 440 § 6, eff. 1/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 1 - AMUSEMENT DEVICES (§§ 27-27-1 — 27-27-21) › Section 27-27-17 - Records

It shall be the duty of every person taxable under this article to keep and preserve for a period of three (3) years adequate records showing the location on which each machine is placed for the purpose of operation, type of machine and the size coin required to operate the machine one (1) time.
Codes, 1942, § 9418-09; Laws, 1970, ch. 544, § 9, eff. 7/1/1970.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 1 - AMUSEMENT DEVICES (§§ 27-27-1 — 27-27-21) › Section 27-27-19 - Administration

The administration of this article is vested in and shall be exercised by the officer collecting the tax who may act through his duly appointed and qualified deputies or agents, who shall serve under him and perform such duties as may be required.
The officer collecting the tax may promulgate such regulations, not inconsistent with this article, as he may deem necessary to enforce its provisions. The officer collecting the tax shall keep full and accurate records of all moneys received by him and shall preserve all applications for slot amusement machine licenses and copies of licenses issued therefrom for a period of three (3) years. Said applications and copies of the licenses shall be open to inspection by the public.
Codes, 1942, § 9418-10; Laws, 1970, ch. 544, § 10; Laws, 1994, ch. 440, § 7, eff. 1/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 1 - AMUSEMENT DEVICES (§§ 27-27-1 — 27-27-21) › Section 27-27-21 - Payment of taxes and penalties into general fund of county or municipality

All taxes levied and penalties imposed by this article and required to be paid shall be payable in cash or by personal check, cashier's check, money order, or bank exchange which shall be deposited in the general fund of the county or municipality, as appropriate, on the same day in which they are collected. No remittances other than cash shall be final discharge of liability for the tax and any penalty imposed.
The taxes and penalties collected shall be paid into the general fund of the county or municipality, as appropriate, in the same manner as other taxes collected by the officer collecting the tax.
Codes, 1942, § 9418-11; Laws, 1970, ch. 544, § 11; Laws, 1984, ch. 478, § 19; Laws, 1994, ch. 440, § 8, eff. 1/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 3 - VENDING AND WEIGHING MACHINES (§§ 27-27-301 — 27-27-305) › Section 27-27-303 - Administration and enforcement

All of the general provisions of the Local Privilege Tax Law shall apply to and are hereby adopted as the means by which the provisions of this article may be enforced, and the taxes and penalties imposed may be collected.
Codes, 1942, § 9426-02; Laws, 1944, ch. 132, § 2; Laws, 1946, ch. 269, § 2.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 27 - VENDING AND AMUSEMENT MACHINE TAXES (§§ 27-27-1 — 27-27-305) › Article 3 - VENDING AND WEIGHING MACHINES (§§ 27-27-301 — 27-27-305) › Section 27-27-305 - Exemptions

No tax shall be imposed under the terms of this article upon any machine or machines taxed under subsection (c) of Section
27-27-301
of this article, when owned and operated by the owner of a store when such machines are stationed in said store and when the owner of said store has paid the proper privilege tax required of him under the section of the regular privilege tax law imposing privilege taxes on stores; nor shall the tax imposed by this article apply to persons operating such machines for the sale of articles to their own employees exclusively, without profit, where no privilege tax has been paid for operating a store; provided further, that nothing contained herein shall be construed to permit the licensing of any gambling machine or device.
Codes, 1942, § 9426-03; Laws, 1944, ch. 132, § 7; Laws, 1946, ch. 269, § 3.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-1 - Collectors to have certain credits

The auditor, in his settlements with the tax collector, shall credit him with the amount of state taxes on all lands sold for taxes and struck off to the state, with the legal fees of the publisher of the newspaper for advertising such land for sale; and the collector shall also be credited in his settlement of county or any other state taxes with the amount of taxes on all lands sold to the state. Land purchased by the state for taxes shall not again be sold for taxes until redeemed; but if a tax collector should erroneously sell any state lands, the auditor, in his settlement with such tax collector, shall credit him with the correct amount of state taxes on only such state lands as are certified by the land commissioner to belong to the state, and with the legal fees of the newspaper for publishing such lands for sale; and the collector shall also be credited in his settlement of county or other taxes with the amount of taxes on such lands certified by the land commissioner.
Codes, 1857, ch. 3, art. 42; 1871, § 1704; 1880, § 545; 1892, § 3837; 1906, § 4355; Hemingway's 1917, § 6989; 1930, § 3284; 1942, § 9988.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-3 - Allowance of credits not made until certain list produced

An allowance shall not be made by any auditing officer to any tax collector for the taxes on any land for which he claims credit until he shall present a list thereof, with his affidavit annexed that it is a correct list, and that he has not received any taxes thereon from any person.
Codes, 1880, § 547; 1892, § 3839; 1906, § 4356; Hemingway's 1917, § 6990; 1930, § 3285; 1942, § 9989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-5 - Filing of lists of amendments to assessments

Before the fifteenth day of September every year and before the fifteenth day of January of every year, within which the tax collector's term of office shall expire, the clerk of the board of supervisors shall file, with the auditor of public accounts, on blanks to be furnished by such auditor, the following lists of the amendments in assessments made by the board of supervisors, to wit:
Additional and raised assessments of personal property.
Additional and raised assessments of real property.
Reductions in assessments of real property.
Reductions in assessments of personal property.
Erroneous assessments of real property.
Erroneous assessments of personal property.
Codes, Hemingway's 1917, § 6991; 1930, § 3286; 1942, § 9990; Laws, 1914, ch. 122.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-7 - Certification of correctness of lists

The clerk of the board of supervisors shall certify to the truth and correctness of such lists of amendments to assessments referred to in Section
27-29-5
and shall further certify that he has compared the items listed for credit with the stub tax receipts and that no taxes have been collected on any such items.
Codes, Hemingway's 1917, § 6992; 1930, § 3287; 1942, § 9991; Laws, 1914, ch. 122.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-9 - Penalties for failure to make lists

Any such clerk of the board of supervisors, who shall fail to make such list or lists, referred to in Section
27-29-5
, by the time specified, shall be guilty of a misdemeanor, and, upon conviction, shall be punished by a fine of not exceeding one hundred dollars for each offense.
Codes, Hemingway's 1917, § 6993; 1930, § 3288; 1942, § 9992; Laws, 1914, ch. 122.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-11 - Tax collector's monthly report; taxes paid over

The tax collector shall make reports in writing, verified by his affidavit, on the first day of each month or within twenty (20) days thereafter, except as hereinafter provided, to the Auditor of Public Accounts and to the clerk of the board of supervisors, of all taxes collected by him during the preceding month for the state, levee and county respectively; and if he has collected none, the report shall be made out and state that fact. He shall, at or within the same time, pay over all taxes collected to the State Treasurer; however, all taxes collected by him for the county shall be paid into the county depository on the day such taxes are collected or on the next business day thereafter.
Codes, 1857, ch. 3, art. 59; 1871, § 1724; 1880, § 548; 1892, § 3840; 1906, § 4357; Hemingway's 1917, § 6994; 1930, § 3289; 1942, § 9993; Laws, 1888, p. 33; Laws, 1904, ch. 161; Laws, 1918, ch. 137; Laws, 1985, ch. 514, § 15; Laws, 1986, ch. 305, § 3, eff. 2/27/1986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-13 - Final report at end of fiscal year

The tax collector's final report and settlement with the auditor of public accounts and with the clerk of the board of supervisors for the taxes of any fiscal year shall be made on or within fifteen (15) days after the first day of November next thereafter. If the tax collector fails to make any report, or to pay over any taxes as above required, he shall pay damages of thirty per centum (30%) thereon, and interest on said amount of principal and damages at the rate of six per centum (6%) per annum for the time the same shall be due until paid. The auditor and clerk shall not omit in any case to charge the damages to the collector when incurred, but the same shall be remitted on the certificate of the governor and attorney general that they are satisfied that the delay has not been wilful or was not due to inexcusable neglect by the collector.
Codes, 1942, § 9994; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-15 - Tax collectors to make reports monthly of all levee taxes collected

The tax collector of each county within the Yazoo-Mississippi Delta Levee District shall make reports in writing, verified by affidavit, on the first day of each month, or within twenty (20) days thereafter, to the auditor of public accounts and to the treasurer of the board of levee commissioners for the Yazoo-Mississippi Delta of all taxes collected by him during the preceding month for taxes due said board of levee commissioners for the Yazoo-Mississippi Delta, for levee taxes, and if he has collected none, the report shall be made out and state that fact. He shall, at or within the same time, pay over all taxes so collected by him to the treasurer of the said board of levee commissioners. His final report and settlement with the auditor of public accounts and with the treasurer of said board of levee commissioners for the Yazoo-Mississippi Delta for the taxes of any fiscal year so collected by him for said board of levee commissioners shall be made on or within twenty (20) days after the first day of September of the same year. If any such tax collector shall fail to make any report as hereinbefore provided for, or to pay over any taxes as above mentioned and required, he and the sureties on his bond as levee tax collector shall be liable for and shall pay damages at the rate of thirty per centum (30%) per annum thereon and interest on the aggregate amount of principal and damages so due as aforesaid at the rate of six per centum (6%) per annum from the date when such taxes should have been reported and paid over as above herein provided. The said auditor and the said treasurer shall not omit in any case to charge the damage above provided for the collector, when incurred, but the same may be remitted on the certificate of the governor and attorney general, that they are satisfied that the delay has not been wilful, or unavoidable by the collector.
Codes, Hemingway's 1917, § 6995; 1930, § 3291; 1942, § 9998; Laws, 1906, ch. 127; Laws, 1932, ch. 152.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-17 - Notification to district attorney of default; commencement of suit

If any collector fails to pay into the state treasury the amount of taxes due the state within the time prescribed, the auditor shall immediately notify the district attorney, and shall furnish him a statement under his hand and seal of office of the amount due by the collector. The district attorney shall forthwith commence suit on the bond of the collector for the amount due, of which the statement, certified by the auditor, shall be competent evidence. If the auditor be not informed of the amount, he shall so state, and the district attorney shall investigate the matter and bring suit for the amount due.
Codes, Hutchinson's 1848, ch. 8, art. 2 (30); 1857, ch. 3, art. 60; 1871, § 1725; 1880, § 549; 1892, § 3841; 1906, § 4358; Hemingway's 1917, § 6997; 1930, § 3292; 1942, § 9999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-19 - Suits against tax collectors to have precedence

Suits against tax collectors as provided in Section
27-29-17
shall be tried at the return term and shall have precedence over all other civil causes. Judgment shall be given for the amount due by the collector with thirty per centum (30%) per annum damages, after deducting all legal allowances to which he may be entitled.
Codes, 1857, ch. 3, art. 61; 1871, § 1726; 1880, § 550; 1892, § 3842; 1906, § 4359; Hemingway's 1917, § 6998; 1930, § 3293; Laws, 1942, § 10000.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-21 - Proceedings in behalf of county

Like proceedings to those provided in Section
27-29-17
shall be instituted by the district attorney, or any attorney employed by the board of supervisors, for nonpayment of county taxes, on notification by the clerk of the board of supervisors of the county, whose duty it shall be to give such notification.
Codes, 1857, ch. 3, art. 62; 1871, § 1717; 1880, § 551; 1892, § 3843; 1906, § 4360; Hemingway's 1917, § 6999; 1930, § 3294; Laws, 1942, § 10001.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-23 - [Repealed]

Repealed by Laws, 1986, ch. 459, § 44, eff. 7/1/1986.
Codes, 1857, ch. 3, art. 63; 1871, § 1728; 1880, § 552; 1892, § 3844; 1906, § 4361; Hemingway's 1917, § 7000; 1930, § 3295; 1942, § 10002.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-25 - Failure of collector to report; suspension

Every tax collector shall make report to the auditor of public accounts and clerk of the board of supervisors, respectively, as hereinbefore provided; and if any tax collector shall not report to the auditor or clerk, and pay over to the state and county treasurers, within twenty (20) days after the last day of each month during the time of collecting taxes, he shall not only be punishable under the criminal laws of this state, but the auditor and clerk of the board of supervisors, after notice to a tax collector in default and continued failure by him to report and pay over, as above provided, shall report the failure to the governor, who may suspend the tax collector and prohibit him from the performance of his functions, and may appoint some suitable person, being a qualified elector of the county, to collect the taxes, who shall give bond, with sureties, as required of tax collectors, to be approved in the same way. Such substituted tax collector shall proceed to collect the taxes remaining uncollected and to make such reports and payments of state and county taxes as the tax collector is required to make; and, for any failure of duty in this respect, he shall be subject to like penalties and proceedings as provided for in case of default by a tax collector.
Codes, Hutchinson's 1848, ch. 8, art. 17 (55); 1857, ch. 3, art. 8; 1871, § 1729; 1880, § 548; 1892, § 3845; 1906, § 4362; Hemingway's 1917, § 7001; 1930, § 3296; 1942, § 10003.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-27 - Clerk to examine the report

Whenever the tax collector shall make a report as provided, it shall be the duty of the clerk of the board of supervisors to examine the same and to carefully compare it with the duplicate tax receipts, the cash book, and all other books and records in the collector's office pertaining to the collection of taxes, and to certify whether the report be true and correct or not. If the report be found to be untrue, and it be not immediately corrected by the collector and the proper amount paid over, the same proceedings shall be taken as though no report or payment had been made.
Codes, 1892, § 3846; Laws, 1906, § 4363; Hemingway's 1917, § 7002; 1930, § 3297; 1942, § 10004; Laws, 1888, pp. 33, 34.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-29 - Liability of assessor and collector

The assessor and collector, with their sureties, shall be severally held liable on their bonds and bound to pay the county or state the full amount of all sums lost to the state or county, respectively, from the failure or neglect of the assessor to assess, return, or otherwise faithfully to complete his assessment, or from any neglect of the collector to collect the taxes assessed. Any taxpayer may cause suit to be instituted for the above, against the assessor and sureties, or the collector and sureties, on his official bond, the person causing suit to be instituted becoming responsible for the costs in the suit. But the failure of the assessor to assess the taxes, or of the tax collector to collect the same, shall not affect the liability of the person or property, who or which ought to have paid the taxes or been assessed.
Codes, 1871, § 1752; 1880, § 557; 1892, § 3849; 1906, § 4366; Hemingway's 1917, § 7005; 1930, § 3299; 1942, § 1005.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-31 - Tax collector about to go out of office; duties

Every tax collector, at the expiration of his term of office, shall file with the clerk of the board of supervisors of the county, on the first Monday of January, a list of all the uncollected taxes for the current fiscal year, which shall show the name of every person owing taxes, the amount of personalty assessed thereto and the description, section, township, range, and assessed valuation of realty assessed thereto. Said list shall be copied from the real and personal assessment rolls in the order that the assessments occur thereon. The board of supervisors and the county auditor shall carefully examine said list, comparing it with all records pertaining thereto, and allow the retiring tax collector credit for all taxes on so much of said list as they find to be truly and correctly uncollected, and the board shall charge the succeeding tax collector with all taxes so found to be uncollected. Such succeeding tax collector shall proceed to collect them as required by law; and the change in the office shall not in any manner affect the collection of any taxes or the advertisement or sale of any property for taxes; but all books, papers, receipts, assessment rolls, and other documents pertaining to the office of tax collector, and all personal property seized for taxes, shall be delivered by the retiring tax collector to his successor without delay. Sales of real and personal property shall be made by the tax collector in office at the time of the sale.
Codes, Hutchinson's 1848, ch. 8, art. 17 (45); 1857, ch. 3, art. 7; 1880, § 559; 1892, § 3851; 1906, § 4368; Hemingway's 1917, § 7007; 1930, § 3300; 1942, § 10006.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-33 - Tax collector about to go out of office; statement of uncollected taxes; collection of taxes

The clerk of the board of supervisors shall transmit to the auditor of public accounts a certified copy of the list of uncollected taxes, furnished by the tax collector whose term of office has expired, on or before the first day of February, after it has been filed, together with certified transcripts of orders of the board relating thereto, and shall certify to the truth and correctness of said list. The retiring tax collector shall, within ten (10) days after the expiration of his term of office, pay into state, county, and levee treasuries all taxes collected by him and payable therein, and shall, within said time, make his final settlement with the auditor of the county and with the auditor of public accounts.
Codes, 1880, § 560; 1892, § 3852; 1906, § 4369; Hemingway's 1917, § 7008; 1930, § 3301; 1942, § 10007.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 29 - AD VALOREM TAXES-GENERAL PROVISIONS (§§ 27-29-1 — 27-29-35) › Section 27-29-35 - Counties and municipalities required to reduce ad valorem taxes in a certain amount if they receive severance tax revenue from offshore drilling on the Mississippi Gulf Coast

From and after July 1, 2004, the board of supervisors of a county shall reduce the ad valorem taxes levied by the county in an amount equal to one-half (1/2) of the county's share of the revenue derived from the oil and gas severance tax under Sections
27-25-505
and
27-25-705
as a result of offshore drilling on the Mississippi Gulf Coast. From and after July 1, 2004, the governing authorities of a municipality shall reduce the ad valorem taxes levied by the municipality in an amount equal to one-half (1/2) of the municipality's share of the revenue derived from the oil and gas severance tax under Sections
27-25-505
and
27-25-705
as a result of offshore drilling on the Mississippi Gulf Coast.
Laws, 2004, ch. 482, § 6, eff. 7/1/2004.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › IN GENERAL (§§ 27-31-1 — 27-31-50.1) › Section 27-31-2 - Property owned by not-for-profit foundation providing charitable contributions and funding for legal services to the poor and projects to improve administration of justice

All real and personal property, except motor vehicles, owned by a not-for-profit foundation providing charitable contributions and funding for legal services to the poor, for projects to improve the administration of justice, for assistance to the trial and appellate courts and similar activities and purposes, shall be exempt from all ad valorem taxation. Such property shall be exempt from ad valorem taxation regardless of whether the foundation shares the property with any other organization or entity.
Laws, 2003, ch. 313, § 1, eff. 1/1/2003.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › IN GENERAL (§§ 27-31-1 — 27-31-50.1) › Section 27-31-3 - Turpentine, etc.; agricultural products

Crude turpentine gum (oleoresin), the product of a living tree, or trees, of the pine species, and gum-spirits-of-turpentine and gum-rosin as processed therefrom, are hereby classified and declared to be agricultural commodities, agricultural products and farm products.
Codes, 1942, § 9698; Laws, 1934, ch. 301.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › IN GENERAL (§§ 27-31-1 — 27-31-50.1) › Section 27-31-5 - Little theatre property

All real and personal property, excepting motor vehicles, owned by incorporated or unincorporated little theatres which promote the dramatic arts and are created as or for a literary institution, a civic improvement society, or for fraternal and benevolent purposes, shall be and the same is hereby exempt from ad valorem taxation, both state, county and municipal; provided, however, that this section shall not apply to such little theatre organizations which are operated as profit-making institutions or organizations.
Codes, 1942, § 9697.5; Laws, 1956, ch. 426; Laws, 1978, ch. 514, § 2, eff. 7/1/1978.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › IN GENERAL (§§ 27-31-1 — 27-31-50.1) › Section 27-31-7 - Certain manufactured products held for sale or shipment to other than final consumer

(1)
The board of supervisors of any county or the governing authority of any municipality is hereby authorized and empowered, in its discretion, to exempt from ad valorem taxation, excepting ad valorem taxes for school district purposes, all or any portion of the value of the products, including finished goods, owned by or remaining in the hands of any manufacturer, or its subsidiary, or any distributor or wholesale merchant, located within such county or municipality. The time of such exemption shall be for a period not to exceed a total of ten (10) years, which shall commence from the date such exemption is granted. Any request for an exemption must be made in writing to the board of supervisors or the municipal governing authority.
(2)
The exemption granted herein shall be in addition to all other exemptions heretofore granted by the laws of the State of Mississippi.
(3)
It is the sense of the Legislature that time limits imposed in Section 182, Mississippi Constitution of 1890, on the terms of certain ad valorem tax exemptions which may be granted to manufacturers and other new enterprises of public utility apply only to the physical plant of such manufacturers and enterprises and to any personal property necessary for the operation thereof; and any exemption for the finished products of such manufacturers and enterprises granted by the governing authorities of any county or municipality under this section after December 31, 1960, but prior to July 1, 1982, shall not be affected by the time limits established in subsequent amendments to this section after July 1, 1982, but shall remain in full force and effect subject to the original terms granted by such governing authorities.
Codes, 1942, § 9697.7; Laws, 1960, ch. 466, §§ 1-4; Laws, 1966, ch. 640, § 1; Laws, 1982, ch. 433; Laws, 1990, ch. 502, § 2; Laws, 1992, ch. 378, § 1; Laws, 1992, ch. 518, § 1; Laws, 1993, ch. 621, § 1, eff. 7/1/1993.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › IN GENERAL (§§ 27-31-1 — 27-31-50.1) › Section 27-31-9 - Parking garages not operated for profit; exemption by counties

The board of supervisors of any county having a population of more than forty-two thousand (42,000) according to the most recent federal census and in which there is now or may hereafter be situated a national military park and cemetery, may, in their discretion, exempt from all county ad valorem taxation, for a period of not more than ten (10) years, any parking garage providing motor vehicle parking service to the general public, provided the parking garage is operated solely for the purpose of promoting business and commerce for the benefit of the general public and provided further, that said parking garage shall be operated so that no part of the income therefrom inures to or to the benefit of any person, partnership, firm, association or corporation organized for profit.
Codes, 1942, § 9697.8; Laws, 1968, ch. 593, § 1, eff. 8/8/1968.