reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-303 - License tax imposed

Upon each person approved for a permit to engage in the business of selling light wines, light spirit products or beer there is hereby imposed, levied and assessed, to be collected and paid as herein provided, annual privilege taxes in the following amounts:
(a)
Retailers-for each place of business .................... $ 30.00
(b)
Wholesalers or distributors-for each county .................... $ 100.00
(c)
Manufacturers-for each place of business .................... $1,000.0
(d)
Brewpubs-for each place of business .................... $1,000.00
(e)
Microbrewery-for each place of buisness .................... $1,000.00
(f)
Small craft brewery-for each place of buisness .................... $1,000.00
Upon each person operating an airline, bus, boat or railroad car upon which light wines, light spirit products or beer may be sold there is hereby imposed, levied and assessed, to be collected and paid, annual privilege taxes of Thirty Dollars ($30.00) for each airplane, bus, boat or railroad car so operated in this state.
Provided, however, the amount of the privilege tax to be paid for a permit issued for a period of less than twelve (12) months shall be that proportionate amount of the annual privilege tax that the number of months, or part of a month, remaining until its expiration date bears to twelve (12) months, but in no case shall the privilege tax be less than Ten Dollars ($10.00).
Codes, 1942, § 10240; Laws, 1934, ch. 127; Laws, 1979, ch. 423, § 1; Laws, 1998, ch. 308, § 2, eff. 7/1/1998.
Amended by Laws, 2021, ch. 450, HB 1091,§ 2, eff. 7/1/2021.
Brought forward by Laws, 2020, ch. 347, SB 2552,§ 4, eff. 7/1/2020.
Amended by Laws, 2020, ch. 314, HB 917,§ 49, eff. 6/18/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-305 - When and where license tax is to be paid

The specific privilege taxes imposed in Section
27-71-303
shall be paid to the commissioner before beginning the business upon which the tax is imposed.
Any person liable for the payment of any such privilege tax, who shall fail to pay the same and procure a license therefor before beginning the business for which such privilege tax is required, or who shall fail to renew, on or before the expiration date, the license on a business for which he has theretofore procured a privilege license, shall be liable for fifty percent (50%) of the amount of the tax imposed in Section
27-71-303
as penalty for the privilege of engaging in such business; and such tax and penalty shall be collected by the commissioner before a privilege license is issued.
Codes, 1942, § 10241; Laws, 1934, ch. 127; Laws, 1979, ch. 423, § 2, eff. 7/1/1979.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-309 - [Repealed]

Repealed by Laws, 1980, ch. 342, § 3, eff. 7/1/1980.
Codes, 1942, § 10243; Laws, 1934, ch. 127.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-311 - Bond required of manufacturer, wholesaler and brewpub

Before any person shall engage in the business of manufacturing light wines, light spirit products or beer, in the business of wholesaler or distributor of light wines, light spirit products or beer, or in the business of a brewpub, he shall be required to enter into a good and sufficient bond. The bond shall be made payable to the State of Mississippi, in a sum of not less than Five Thousand Dollars ($5,000.00) nor more than Two Hundred Thousand Dollars ($200,000.00), the amount to be determined by the Department of Revenue. The bond of a wholesaler, distributor or brewpub shall not exceed the amount of excise tax estimated to be owed by such wholesaler, distributor or brewpub for any sixty-day period. If a manufacturer is operating a small craft brewery and is distributing light wine, light spirit product or beer for sale as authorized under Section
67-3-48
, the manufacturer, in addition to any other required bond, shall enter into a bond not to exceed the amount of excise tax estimated to be owed by such manufacturer for any sixty-day period. The bond shall be conditioned that he will conduct his 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 commissioner, and pay the taxes imposed under the provisions of this article for the privilege of engaging or continuing in such business. Such bond shall be made in a surety company authorized to do business in the State of Mississippi, and shall be approved by the commissioner. The commissioner shall be authorized to institute suit in the proper court on said bond for any violation of the conditions of said bond.
Codes, 1942, § 10244; Laws, 1934, ch. 127; Laws, 1991, ch. 368, § 1; Laws, 1998, ch. 308, § 4, eff. 7/1/1998.
Amended by Laws, 2020, ch. 314, HB 917,§ 51, eff. 6/18/2020.
Amended by Laws, 2017, ch. 345, HB 1322, 10, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-313 - Penalty for evading payment of tax

If any person shall willfully evade the payment of any tax levied or imposed under this article, he shall be guilty of a felony, and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or by both such fine and imprisonment.
Codes, 1942, § 10245; Laws, 1934, ch. 127; Laws, 1997, ch. 499, § 4; Laws, 2000, ch. 435, § 2, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-315 - Transportation from without the state

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, it shall be unlawful for any person to transport from any point outside of this state to any point within this state, any light wines, light spirit products or beer except for delivery to a licensed wholesaler or distributor in this state; and except by common carrier. The commissioner may, however, upon application of a licensed wholesaler or distributor in this state, and under rules and regulations duly promulgated by him, issue a permit for the transportation by a licensed wholesaler or distributor of light wines, light spirit products and beer in trucks owned by such licensee, from without the state to the place of business of such licensee within the state, for distribution by said licensee. Such permit shall be granted for a specified period, not to exceed one (1) year.
Any person engaged in transporting any light wines, light spirit products or beer from any point outside of this state to any point within this state, shall have in his possession during the entire time he is engaged in transporting such light wines, light spirit products or beer, an invoice, bill of sale, or bill of lading, showing the true name and address of the consignor, and also the true name and address of the licensed wholesaler or distributor to whom such light wines, light spirit products or beer is to be delivered, and the quantity of such light wines, light spirit products or beer, unless such common carrier maintains a permanent office within this state where complete records of all light wines, light spirit products or beer transported from without this state to points within this state are kept, and open to inspection by the commissioner or his duly authorized agent, at all reasonable times.
It is hereby made the duty of all common carriers, and licensed wholesalers and distributors, transporting light wines, light spirit products or beer from without the State of Mississippi into the State of Mississippi, to furnish the commissioner on or before the fifteenth day of each month, a report showing the amount of beer transported within the state during the preceding month, the consignor, the consignee, and the quantity of light wines, light spirit products or beer so transported.
Codes, 1942, § 10247; Laws, 1934, ch. 127; Laws, 1938, Ex. Sess, ch. 21; Laws, 1942, ch. 139; Laws, 1996, ch. 417, § 4, eff. 7/1/1996.
Amended by Laws, 2020, ch. 314, HB 917,§ 52, eff. 6/18/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-317 - Transportation within the state

It shall be unlawful for any person to transport from any point within this state to another point within this state, any light wines, light spirit products or beer, on which the tax imposed in Section
27-71-307
of this article has not been paid, except for immediate delivery to a licensed wholesaler or distributor in this state. And any person engaged in transporting any light wines, light spirit products or beer, on which the tax imposed in Section
27-71-307
of this article has not been paid, from any point within this state to another point within this state shall have in his possession during the entire time he is engaged in transporting such light wines, light spirit products or beer an invoice, bill of sale, or bill of lading showing the true name and address of the consignor, and also the true name and address of the licensed wholesaler or distributor to whom such light wines, light spirit products or beer is to be delivered and the quantity of such light wines, light spirit products or beer.
Codes, 1942, § 10248; Laws, 1934, ch. 127.
Amended by Laws, 2020, ch. 314, HB 917,§ 53, eff. 6/18/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-319 - through 27-71-323 - [Repealed]

Repealed by Laws, 1979, ch. 423, 4, eff from and after 7/1/1979. 27-71-319. [Codes, 1942, 10249; Laws, 1934, ch. 127]. 27-71-321. [Codes, 1942, 10250; Laws, 1934, ch. 127; 1942, ch. 140]. 27-71-323. [Codes, 1942, 10251; Laws, 1934, ch. 127].
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-325 - Reports of wholesaler and preservation of invoices

It shall be the duty of every wholesaler or distributor of light wines, light spirit products or beer licensed under the provisions of Section
67-3-27
, Mississippi Code of 1972, to file with the commissioner, on or before the fifteenth day of each month, a report covering all sales of such light wines, light spirit products or beer during the preceding month. Such report shall show the names and post-office addresses of all persons to whom such light wines, light spirit products or beer have been sold or delivered and the quantities and invoice prices of the light wines, light spirit products or beer thus sold or delivered.
It shall be the duty of each retail dealer in such light wines, light spirit products or beer to procure from the distributor or wholesaler from whom such light wines, light spirit products or beer were purchased or acquired, invoices showing the quantity of the light wines, light spirit products or beer purchased or acquired, and the date of each delivery thereof. Such invoices shall be preserved by the retailer and shall be open for inspection by the commissioner or his duly authorized agent for a period of two (2) years. It shall likewise be the duty of such retail dealer to file with the commissioner, on or before the fifteenth day of each calendar month, a report showing all purchases of such light wines, light spirit products or beer made by him during the preceding month. Such report shall disclose the names and addresses of all persons from whom such light wines, light spirit products or beer have been purchased or received by him during the preceding month and the quantities thus purchased or received.
Codes, 1942, § 10252; Laws, 1934, ch. 127.
Amended by Laws, 2020, ch. 314, HB 917,§ 54, eff. 6/18/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-327 - Records to be maintained

Any person engaged in the business of manufacturer, distributor, wholesaler or retailer of light wines, light spirit products or beer and any brewpub shall keep such additional records and make such additional reports with respect to the manufacture, receipt, distribution and sale of such light wines, light spirit products or beer as the commissioner may require. It shall be the duty of the commissioner to prescribe and promulgate uniform rules and regulations for keeping such records and making such reports.
Codes, 1942, § 10253; Laws, 1934, ch. 127; Laws, 1998, ch. 308, § 5, eff. 7/1/1998.
Amended by Laws, 2020, ch. 314, HB 917,§ 55, eff. 6/18/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-329 - Examination of records

The commissioner or his 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 oaths to such person. If any person summoned as a witness shall fail to obey any summons to appear before the commissioner or his 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 commissioner or his authorized agent.
Codes, 1942, § 10254; Laws, 1934, ch. 127.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-331 - Penalty

If any manufacturer, wholesaler, distributor, brewpub or small craft brewery, subject to the provisions of this article, shall fail to pay any tax due under the provisions of this article, within the time, and in the manner, herein provided, the commissioner is authorized to assess, and collect, such tax, together with interest thereon from the date such tax became due at the rate of one-half of one percent (1/2 of 1%) per month, and in addition to the amount of the tax due and the interest accrued thereon, the commissioner may, in his discretion, assess and collect, from such delinquent taxpayer, a penalty equal to the amount of the tax found to be due.
Codes, 1942, § 10255; Laws, 1934, ch. 127; Laws, 1986, ch. 337, § 2; Laws, 1997, ch. 499, § 5; Laws, 1998, ch. 308, § 6; Laws, 2000, ch. 435, § 3, eff. 7/1/2000.
Amended by Laws, 2020, ch. 372, HB 859,§ 9, eff. 7/1/2020.
Amended by Laws, 2017, ch. 345, HB 1322, 11, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-335 - Tax and penalty upon contraband light wine, light spirit product and beer; confiscation

Any light wines, light spirit products or beer found at any point within this state which has been in the possession of any wholesaler or distributor for a period of more than forty-eight (48) hours and any light wines, light spirit products or beer transported into this state from a point outside this state, or from point-to-point within this state in violation of the provisions of this article, or any light wines, light spirit products or beer held or possessed by any person within this state on which the legal and proper tax has not been paid when due, whether such person be a wholesaler, retailer or distributor, or individual, and whether the light wines, light spirit products or beer be for sale or storage or individual use, except light wines, light spirit products or beer in possession of a licensed wholesaler or distributor for a period of time less than forty-eight (48) hours after receipt of the light wines, light spirit products or beer within this state, and light wines, light spirit products or beer held in storage by licensed manufacturers or producers, are hereby declared to be contraband goods, and there is hereby imposed and assessed, as tax and penalty, to be collected by the commissioner, an amount equal to the amount of the excise tax otherwise imposed under the Mississippi Wine and Beer Tax Law, plus a penalty of one hundred percent (100%) of the amount of the tax; or, at the option of the commissioner, the light wines, light spirit products or beer may be seized by the commissioner or his agents or any sheriff, or other lawful officer, and shall be dealt with in the same manner as provided for in Section
67-1-18
for alcoholic beverages.
Codes, 1942, § 10258; Laws, 1934, ch. 127; Laws, 1958, ch. 579, § 1; Laws, 1962, ch. 334, § 1; Laws, 1986, ch. 337, § 4; Laws, 1997, ch. 499, § 7; Laws, 2000, ch. 435, § 5, eff. 7/1/2000.
Amended by Laws, 2020, ch. 314, HB 917,§ 57, eff. 6/18/2020.
Amended by Laws, 2015, ch. 438, SB 2071, 1, eff. 4/13/2015.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-337 - Payment into treasury

All taxes levied by this article and required to be paid to the commissioner shall be payable to the commissioner 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 commissioner into the state treasury on the same day collected, provided that 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 commissioner.
Codes, 1942, § 10259; Laws, 1934, ch. 127; Laws, 1984, ch. 478, § 27, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-339 - Records of commissioner

At the end of each month, the state auditor shall carefully check the books and records of the commissioner and his accounts with any bank or banks and shall verify the amounts paid into the state treasury in so far as they relate to the collections of any taxes imposed by this article.
Codes, 1942, § 10260; Laws, 1934, ch. 127.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-341 - Additional tax

The taxes imposed under the provisions of this article shall be in addition to all other privileges, licenses, and other taxes now imposed by law in this state.
Codes, 1942, § 10261; Laws, 1934, ch. 127.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-343 - Other privilege tax not to be levied

No levee district or other taxing district, except as hereinafter provided, shall impose any privilege tax on any business licensed under the provisions of Section
67-3-27
, Mississippi Code of 1972.
Codes, 1942, § 10262; Laws, 1934, ch. 127; Laws, 1948, ch. 458, § 1.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-345 - Privilege tax to be levied by municipality

Any municipality, in which any business licensed under the provisions of Section
67-3-27
, Mississippi Code of 1972, may be carried on, shall have the right to impose upon persons engaged in such business an annual privilege tax of not more than fifty percent (50%) of the tax imposed by Section
27-71-303
of this article, and any county, in which any business licensed under the provisions of Section
67-3-27
, Mississippi Code of 1972, may be carried on outside of the territory taxed by municipalities, shall have the right to impose upon persons engaged in such business an annual privilege tax of not more than fifty percent (50%) of the tax imposed by Section
27-71-303
of this article; provided, however, that no person engaged in the business of manufacturer, brewpub, wholesaler or distributor of light wines, light spirit products or beer shall be taxed by any municipality other than that in which the warehouse or plant of such wholesaler or distributor, or the premises of such brewpub, is located, nor shall any county impose any such tax upon such manufacturer, brewpub, wholesaler or distributor of light wines, light spirit products or beer if the place of business is located within the jurisdiction of any municipality.
Codes, 1942, § 10263; Laws, 1934, ch. 127; Laws, 1948, ch. 458, § 2; Laws, 1998, ch. 308, § 7, eff. 7/1/1998.
Amended by Laws, 2020, ch. 314, HB 917,§ 58, eff. 6/18/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 3 - LIGHT WINES AND BEER (§§ 27-71-301 — 27-71-349) › Section 27-71-347 - Violation of this article

Except as otherwise provided in this article, any person who violates any provision of this article, or any rule or regulation promulgated by the commissioner 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 Five Hundred Dollars ($500.00), or by imprisonment in the county jail for not more than six (6) 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 commissioner 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.
Codes, 1942, § 10264; Laws, 1934, ch. 127; Laws, 1997, ch. 499, § 8; Laws, 2000, ch. 435, § 6, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 5 - BREWERIES (§§ 27-71-501 — 27-71-511) › Section 27-71-501 - List of dealers, etc

It shall be the duty of persons operating breweries which manufacture beer and wine or either of them to be sold in the State of Mississippi, under the authority of Chapter 3 of Title 67, Mississippi Code of 1972, or under the authority of Article 3 of this chapter, to furnish to the chairman of the State Tax Commission, on demand, a correct list of all wholesalers, distributors and other persons having contracts with the person operating such breweries, for the purchase, distribution, sale and transportation of such beverages into or in the State of Mississippi.
Codes, 1942, § 10230; Laws, 1934, ch. 128.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 5 - BREWERIES (§§ 27-71-501 — 27-71-511) › Section 27-71-503 - Brands

It shall be the duty of any person to whom a permit has been or may hereafter be issued in accordance with Section
67-3-23
, Mississippi Code of 1972, to furnish to the chairman of the tax commission, on demand, the brand or brands of beer or wine which shall be owned, transported, sold or possessed by the holder of such permit, and the name and post-office address of the manufacturer of said beverage or beverages, and if more than one brand of said beverage or beverages is handled, then with the names of all the brands and the names and post-office addresses of all of the manufacturers thereof.
Codes, 1942, § 10231; Laws, 1034, ch. 128.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 5 - BREWERIES (§§ 27-71-501 — 27-71-511) › Section 27-71-505 - Revocation of permits

The commissioner may revoke any or all permits issued by him to sell beer or wine manufactured by any person who shall fail or refuse to furnish the information required by Section
27-71-501
of this article, and he may revoke the permit of any person who shall fail or refuse to furnish the information required by Section
27-71-503
of this article, and said revocation may apply to any or all brands of such beverages, if the manufacturer or holder of the permit shall fail or refuse to comply with the rules and regulations promulgated by him.
Codes, 1942, § 10232; Laws, 1934, ch. 128; Laws, 1986, ch. 337, § 5; Laws, 1997, ch. 499, § 9; Laws, 2000, ch. 435, § 7, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 5 - BREWERIES (§§ 27-71-501 — 27-71-511) › Section 27-71-507 - Failure to comply with law - effect

If any manufacturer of any such beverage or beverages shall fail or refuse to comply with the requirements of Chapter 3 of Title 67, Mississippi Code of 1972, and of Article 3 of this chapter, or of this article, or of any rule or regulation promulgated by the chairman of the state tax commission, it shall be unlawful for any wholesaler, distributor or retailer of beverages under said laws thereafter to have in his possession any wine or beer manufactured or sold by such manufacturer, of whatever kind or description and all such beverages as may be found in the possession of any person who deals in or transports or otherwise handles any of such beverages are hereby declared to be contraband and may be seized and sold and otherwise dealt with as provided by Section
27-71-335
, Mississippi Code of 1972.
Codes, 1942, § 10233; Laws, 1934, ch. 128.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 5 - BREWERIES (§§ 27-71-501 — 27-71-511) › Section 27-71-509 - Labels

It shall be unlawful for any brewer, manufacturer, distributor or retailer of light wines, light spirit products or beer to whom a permit has been issued under the provisions of Sections
67-3-15
and
67-3-23
, Mississippi Code of 1972, to write or print on any label or container of either of the above-named commodities any matter relating to the alcoholic content of such beverage or beverages, except a statement, to the effect that the contents of the vessel or container in which light wine shall be sold does not contain alcohol in excess of five percent (5%) of the contents thereof, by weight, that the contents of the vessel or container in which light spirit product shall be sold does not contain alcohol in excess of six percent (6%) of the contents thereof, by weight, and that the contents of the vessel or container in which beer shall be sold does not contain alcohol in excess of eight percent (8%) of the contents thereof, by weight. It shall be unlawful for any such brewer, wholesaler, distributor or retailer to sell any such commodity with any statement in conflict with the provisions of this section, with reference to the alcoholic content of such beverage or beverages, except that a statement of alcoholic content may be expressed on any light wine, light spirit product or beer label in terms of volume or weight, at the manufacturer's option; and such statement, if by volume, shall be subject to the same permitted tolerance allowed for wine containing fourteen percent (14%) alcohol by volume or less by Section 4.36(b)(1) of the Federal Labeling Requirements for Wine, 27 CFR Part 4, subpart D, and Section 7.71(c) 27 CFR Part 7, subpart G, and, if by weight, shall be subject to an equivalent permitted tolerance, determined in terms of alcohol by weight.
Codes, 1942, § 10234; Laws, 1934, ch. 128; Laws, 1986, ch. 337, § 6; Laws, 1987, ch. 355, § 1; Laws, 1998, ch. 306, § 1; Laws, 2012, ch. 323, § 12, eff. 7/1/2012.
Amended by Laws, 2021, ch. 450, HB 1091,§ 4, eff. 7/1/2021.
Amended by Laws, 2020, ch. 314, HB 917,§ 60, eff. 6/18/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 71 - ALCOHOLIC BEVERAGE TAXES (§§ 27-71-1 — 27-71-511) › Article 5 - BREWERIES (§§ 27-71-501 — 27-71-511) › Section 27-71-511 - Violations; penalty

Any person who shall violate any provision of this article, or any rule or regulation promulgated by the commissioner under its authority, shall be guilty of a misdemeanor, and, on conviction thereof, shall be punished by a fine of not more than five hundred dollars ($500.00), or by imprisonment in the county jail for not more than six (6) 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 commissioner 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, or of Article 3 of this chapter.
Codes, 1942, § 10235; Laws, 1934, ch. 128.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 73 - TAX REFUNDS (§§ 27-73-1 — 27-73-13) › Section 27-73-3 - Taxes erroneously paid refunded; taxpayer must prove he bore burden of tax

(1)
In any suit, application or proceedings by any taxpayer for any recovery or refund of privilege, franchise, or other excise tax, which has been paid to any tax collecting officer or commission of the state, any county, or municipality, by any person, firm or corporation or which may have been paid into the state treasury, the person seeking such recovery or refund of such taxes must allege and prove that he alone bore the burden of the tax involved and did not directly or indirectly collect the tax from any other person.
(2)
It is the declared purpose of this section to make certain that any such taxes recovered by or refunded to any taxpayer will be recovered by or go only to, as the case may be, the person who has borne the burden of any illegal tax, or any erroneous or mistaken payment or any overpayment of any such privilege, franchise, or other excise tax for which such person, firm or corporation was not liable and, therefore, that the person seeking such a recovery or refund thereof is entitled in justice and good conscience to the relief requested and is, therefore, the real party in interest.
(3)
The term "taxpayer", as used herein, shall include the person, firm or corporation who bore the burden of the said tax and also any person, firm or corporation who transmitted or in whose behalf was transmitted the funds representing the amount of the tax though not bearing the burden of the tax.
Codes, 1942, § 9979.3; Laws, 1956, ch. 423, §§ 1-3.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 73 - TAX REFUNDS (§§ 27-73-1 — 27-73-13) › Section 27-73-5 - Period within which suits may be filed for refunds

Except as otherwise provided in Sections
27-7-49
,
27-13-49
and
27-65-42
, all suits by any taxpayer for the recovery of any privilege, income, franchise, or other excise tax, and all applications or proceedings for any refund or credit of these taxes shall be filed or made within three (3) years next after the return was filed, or from the date the assessment of the tax was made, or from the date the tax was paid, as the case may be, whichever is the earlier, and no recovery of taxes under any such suit shall be had and no refund of taxes shall be made unless the suit or application was filed within the period of limitation.
However, as to income taxes the three-year statute of limitations shall be extended to six (6) years in cases where the reported net income of a taxpayer has been reduced by the Internal Revenue Service for any taxable period.
Codes, 1942, § 9979.5; Laws, 1956, ch. 424, § 1.
Amended by Laws, 2013, ch. 470, HB 892, 5, eff. 1/1/2013.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 73 - TAX REFUNDS (§§ 27-73-1 — 27-73-13) › Section 27-73-7 - Erroneous tax payments refunded

The tax collector is authorized and empowered to refund any individual, firm or corporation any ad valorem, privilege or excise tax which has been paid or collected through error or otherwise when such person, individual, firm or corporation has paid any such tax in excess of the sum properly due whether paid under protest or not. Taxes erroneously paid within the meaning of this section shall include, but not be limited to, double payment, or overpayment, or payment on state, United States, vacant and exempt land, and the purchase paid for the redemption of lands erroneously sold for taxes.
All refunds under this provision shall be made out of any monies collected by the tax collector from the same source of revenue, or if such source of revenue no longer exists the refund shall come from the general fund collections. The tax collector shall issue a warrant to the claimant and deduct the proper amounts from his next settlement.
Codes, 1942, § 9980; Laws, 1932, ch. 311; Laws, 1985, ch. 425, § 8, eff. 3/26/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 73 - TAX REFUNDS (§§ 27-73-1 — 27-73-13) › Section 27-73-9 - Payment of federal and state tax refunds due to decedent individual without administration

In any case where the U. S. Treasury Department or the Mississippi state tax commission determines there exists an overpayment of federal or Mississippi tax of an individual, and the person in whose favor the overpayment is determined is dead at the time such overpayment of tax is to be refunded, and irrespective of whether the deceased had filed a joint and several or separate tax return of any sort, the amount of such overpayment, if not in excess of five hundred dollars ($500.00), may be paid, without the necessity of administration, to the decedent's surviving spouse, if any, or if the decedent left no surviving spouse, then to decedent's surviving children; and if decedent left no children and no spouse surviving decedent, then to decedent's surviving mother; and if decedent left no spouse or children or mother surviving decedent, then to decedent's surviving father; and if decedent left no spouse or children or parent surviving decedent, then to decedent's surviving brothers and sisters; and refund of said overpayment directly to said surviving spouse or children or parent or brothers and/or sisters by the United States or the State of Mississippi shall operate as a complete acquittal and discharge to it of liability from any suit, claim or demand of whatsoever nature by any heir, distributee or creditor of the decedent or other person. In the event that, at the time of payment, any one of the above referred to persons shall be a minor, said payment may be made to the minor directly without necessity of guardianship.
Codes, 1942, § 9981.5; Laws, 1964, ch. 296, eff. 4/2/1964.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 73 - TAX REFUNDS (§§ 27-73-1 — 27-73-13) › Section 27-73-11 - Overpayments by tax collector or chancery clerk refunded

Where any tax collector or chancery clerk has, or shall hereafter, by mistake or oversight, erroneously pay into the state treasury any moneys on account of ad valorem or privilege taxes, such officer may make application to the auditor for repayment of such taxes, and the auditor and attorney general shall thoroughly investigate such claim, and if found to be due, the attorney general shall so certify to the auditor, who shall draw his warrant in favor of such tax collector or chancery clerk, to be paid out of the same fund in which it was erroneously paid into the state.
Codes, 1906, § 4348; Hemingway's 1917, § 6982; 1930, § 3278; 1942, § 9982; Laws, 1900, ch. 76 (5); Laws, 1934, ch. 202.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 73 - TAX REFUNDS (§§ 27-73-1 — 27-73-13) › Section 27-73-13 - Withdrawal of consent to, and abatement of, suits for refund of tax on mineral interests, etc

(1)
The consent of the State of Mississippi, however expressed, for maintaining any suit to recover from the state or any county thereof, or any supervisors' district, or any road district, school district, or other district thereof, a refund of ad valorem taxes heretofore paid upon royalties, overriding royalties, working interests, leases, or any other interests in oil, gas, or other minerals however described or created, either owned separate and apart from the surface rights or otherwise, is hereby withdrawn and the state hereby declares that it refuses to consent to any suit in any county or state, or any federal court therein maintaining the suit for the purpose of securing a refund of any ad valorem taxes on any such mineral interests, heretofore paid into the state treasury, or any county treasury, or any other officer or depository authorized to receive such funds. In any case, where suit has already been instituted to recover such taxes, so paid into any public treasury or depository, unless paid under protest, or duress, it shall be and is hereby abated, dismissed, and further proceedings forbidden.
(2)
Any order hereafter entered by any person, board, or officer whether state, county, district or other body, which has allowed, issued, or approved a refund of such taxes is hereby abated, made void and payment prohibited as to such ad valorem tax on such interests of any kind whatsoever in oil, gas, or other minerals having or purporting to have the authority to allow, approve, or refund any taxes so paid to any officer or depository, such order or evidence of debt purported to authorize, approve, allow any such refund is withdrawn and rendered wholly null and void so far as any such refund is authorized or purported to be authorized thereby, unless the taxes for which refund is sought, were paid under protest or duress.
(3)
This section shall operate to prohibit any such refunding of such ad valorem taxes mentioned in the preceding paragraphs from and after April 9, 1948, so that no further proceedings may be taken in any of the provisions mentioned heretofore for such purpose, and no appeal shall be authorized or allowed from the order of abatement or dismissal and such orders allowing appeals from the dismissal or abatement of said suits are rendered null and void in the court to which such appeals are prosecuted. They shall be dismissed by such court, with costs.
Codes, 1942, § 9982.5; Laws, 1948, ch. 445, §§ 1-3.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 75 - RECIPROCAL COLLECTION OF TAXES (§§ 27-75-1 — 27-75-17) › Section 27-75-1 - Title of chapter

This chapter shall be called the "Tax Reciprocity Law".
Codes, 1942, § 9940-01; Laws, 1954, ch. 234, § 1.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 75 - RECIPROCAL COLLECTION OF TAXES (§§ 27-75-1 — 27-75-17) › Section 27-75-3 - Taxes, defined

The term "taxes", as used in this chapter, shall include (1) all taxes of every nature including, without restricting same, all excise, ad valorem, special assessment, licenses, privilege taxes, and fees; (2) any and all penalties and interest or penalties or interest which may be owing upon or arising from any tax which may be owing, and which penalty and interest shall be recoverable as part of the tax with respect to which they are imposed.
Codes, 1942, §§ 9940-07, 9940-12; Laws, 1954, ch. 234, § 7; Laws, 1955, Ex. Sess, ch. 117, § 2.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 75 - RECIPROCAL COLLECTION OF TAXES (§§ 27-75-1 — 27-75-17) › Section 27-75-5 - Reciprocal right of other states to sue in Mississippi

Any state or territory of the United States, or any political subdivision thereof, and the District of Columbia, shall have the right to sue in the courts of Mississippi to recover any tax which may be owing to it if the like right is accorded to the State of Mississippi and its political subdivisions by said state, territory or District of Columbia, whether such right is granted by statutory authority or as a matter of comity, and in such action the courts of Mississippi shall recognize and enforce the tax laws of such other state, territory or district.
Codes, 1942, § 9940-02; Laws, 1954, ch. 234, § 2.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 75 - RECIPROCAL COLLECTION OF TAXES (§§ 27-75-1 — 27-75-17) › Section 27-75-7 - Reciprocal right of other states to enforce judgment

The foregoing right to sue in the courts of Mississippi to recover said tax shall, without restricting same, include the right to all process and writs to enforce or collect the judgment or decree recovered which are issuable to enforce or collect any other judgment or decree of the courts of Mississippi.
Codes, 1942, § 9940-03; Laws, 1954, ch. 234, § 3.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 75 - RECIPROCAL COLLECTION OF TAXES (§§ 27-75-1 — 27-75-17) › Section 27-75-9 - Right to sue shall apply to all taxes owing

The rights granted by Sections
27-75-5
and
27-75-7
shall apply to all taxes owing to such other state or its political subdivision or District of Columbia, as mentioned therein, which may be or become owing to it both before and after the passage of this chapter.
Codes, 1942, § 9940-04; Laws, 1954, ch. 234, § 4.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 75 - RECIPROCAL COLLECTION OF TAXES (§§ 27-75-1 — 27-75-17) › Section 27-75-11 - Certificate of foreign state conclusive proof of authority to bring suit

A certificate of the secretary of state or other comparable officer of the other state, territory or District of Columbia, that a certain official of such state, territory or district has the authority to bring such suit or collect the taxes so to be collected by such action shall be conclusive proof of the authority of such official to bring such a suit.
Codes, 1942, § 9940-05; Laws, 1954, ch. 234, § 5.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 75 - RECIPROCAL COLLECTION OF TAXES (§§ 27-75-1 — 27-75-17) › Section 27-75-13 - Attorney to bring suits in foreign state to collect taxes

The Attorney General of the State of Mississippi, or the officer authorized by the law of the State of Mississippi to collect the tax owing to the State of Mississippi, or its political subdivisions, is hereby empowered in his official capacity to bring and prosecute to final judgment or decree suits in the courts of other states or territories of the United States and the District of Columbia in the name of the State of Mississippi, or its political subdivisions, to recover any taxes, as defined in this chapter, and which includes penalties and interest, which are now or may hereafter be owing to the State of Mississippi, or its political subdivisions, and to take such other proceedings as authorized by the laws of the state where the suit is brought to collect or enforce any judgment or decree rendered therein. The officer bringing such suit is authorized to pay any court costs or court fees which may be incurred in such suit and required to be paid by the laws of the state, territory or District of Columbia wherein the action is brought, and such court costs or fees may be paid out of the fund appropriated for the operation of the office of such officer bringing said suit, and any political subdivision of the state may allow or appropriate funds necessary to pay such costs.
Codes, 1942, § 9940-06; Laws, 1954, ch. 234, § 6.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 75 - RECIPROCAL COLLECTION OF TAXES (§§ 27-75-1 — 27-75-17) › Section 27-75-15 - Employment of foreign attorneys to collect taxes

The Attorney General or the officer authorized by the law of the State of Mississippi to collect any tax owing to the State of Mississippi or its political subdivisions, is hereby authorized to employ attorneys residing in a sister state, district or territory, where suits are instituted to recover taxes due the State of Mississippi, pursuant to this chapter, to aid and assist in the prosecution of any such suit, when it appears to be in the best interest of the State of Mississippi. It is further provided that such attorney fees may, within the discretion of the designated officers, be set on a fixed or contingent fee basis. The fixed fee shall be paid out of the fund appropriated for the operation of the office of such officer bringing suit, and the contingent fee shall be deducted from and paid out of the proceeds of the particular claim, subject, however, to the approval of the Governor as to the employment and amount of such fee in either instance.
Codes, 1942, § 9940-11; Laws, 1955, Ex. ch. 117, § 1.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 75 - RECIPROCAL COLLECTION OF TAXES (§§ 27-75-1 — 27-75-17) › Section 27-75-16 - Use of out-of-state collection agencies to collect delinquent taxes

(1)
The Chairman of the Mississippi State Tax Commission may enter into agreements with one or more private persons, companies, associations or corporations which provide debt collection services outside this state in order to recover taxes, including any penalties or interest thereon, owing to the State of Mississippi. An agreement may include the rate of payment and the manner in which compensation for services shall be paid. The compensation may be added to the amount of the taxes and collected as a part thereof by the contractor from the tax debtor. If the taxes or compensation for services, or both, are paid directly to the State Tax Commission, the commission is authorized to pay the contractor's compensation out of the funds collected. The chairman shall provide the necessary information for the contractor to fulfill its obligation under an agreement.
(2)
At the discretion of the chairman, the contractor may, as a part of the collection process, refer the tax debt for litigation by its legal representatives in the name of the Mississippi State Tax Commission.
Laws, 1988, ch. 349, § 1; Laws, 1998, ch. 414, § 1, eff. 7/1/1998.