reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-53 - Commodities subject to confiscation

Any cigarettes found at any point within this state, in the possession of a dealer or any person for a period of time longer than specified by Section
27-69-27
and not having affixed to the package, the stamps as required, and any tobacco subject to the tax found in the possession of any wholesaler, distributor or dealer required by this chapter to obtain a permit, who has not procured a permit, or whose permit has been revoked and not reinstated, are hereby declared to be contraband goods, and the same may be seized by the commissioner, or his agents, or employees, or by any peace officer of this state, when directed by the commissioner so to do, without a warrant, and the said goods shall be offered by the commissioner for sale at public auction to the highest bidder after due advertisement, but the commissioner before delivering any of said goods so seized shall require the purchaser to affix the proper amount of stamps to the cigarettes or pay the excise tax on other tobacco as required by this chapter. The proceeds of sale for any goods sold shall be paid to the State Treasurer by the commissioner as are other funds collected. Provided, that the cost of confiscation and sale shall be paid out of the proceeds derived from such sale before making remittance to the State Treasurer. The time limit herein specified for affixing said stamps shall not apply to any person who, within said time limits, shall offer for sale, either at wholesale or retail, any cigarettes, and all cigarettes when offered for sale either at wholesale or retail without the stamps having been first affixed, shall be subject to confiscation. Provided further, that any vehicle, not a common carrier, which may be used in transporting for the purpose of sale any unstamped cigarettes, shall likewise be subject to confiscation and sale in the same manner as above provided.
The seizure, forfeiture and sale of contraband goods under this section and Section
27-69-55
is supplemental and in addition to the seizure, forfeiture and sale of contraband tobacco provided for in Section
27-69-56
. Where a basis exists under both this section and Section
27-69-55
and under Section
27-69-56
for the seizure, forfeiture and sale of the same contraband goods, such actions can proceed simultaneously. Where such simultaneous seizure, forfeiture and sale is undertaken and there is a conflict between the procedures contained in this section and Section
27-69-55
and those contained in Section
27-69-56
, the procedures contained in Section
27-69-56
shall control and be followed.
Codes, 1942, § 10193; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1985, ch. 351, § 20; Laws, 2009, 2nd Ex Sess, ch. 87, § 3, eff. 6/30/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-56 - [Repealed]

Laws, 2009, 2nd Ex Sess, ch. 87, § 1, eff. 6/30/2009.
Repealed by Laws, 2009, 2nd Ex Sess, ch. 87, § 1, eff. 7/1/2010.
Laws, 2009, 2nd Ex Sess, ch. 87, § 1, eff. 6/30/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-57 - Commissioner may compromise confiscation

The commissioner may, in his discretion, return any tobacco confiscated under this chapter, or any part thereof, when it is shown that there was no intention to violate the provisions of this chapter; provided, when any tobacco is confiscated under the provisions of this chapter, the commissioner may, in his discretion, return such goods to the parties from whom they were confiscated, if, and when, such parties shall pay to the commissioner as a penalty an amount equal to the face value of the stamps that should have been affixed to the cigarettes confiscated or pay the excise tax on other tobacco, and, in such cases, no advertisement shall be made or notices posted in connection with said confiscation.
Codes, 1942, § 10195; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1985, ch. 351, § 22, eff. 6/1/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-59 - Unlawful sale; search and seizure

When the commissioner has good reason to believe that tobacco is being kept, sold, offered for sale, or given away in violation of this chapter, or regulations issued under authority hereof, he may make affidavit of such fact, describing the place or thing to be searched, before any justice of the peace, mayor of any city, town or village, or county or circuit judge of any county in this state, and such justice of the peace, mayor or county or circuit judge shall issue a search warrant directed to the sheriff or any constable or any police officer in any city, town or village, commanding him to proceed in the day time, or in the night time, to enter by breaking, if necessary, and to diligently search any building, room in a building, outhouses, place, wagon, cart, buggy, motorcycle, motor truck, automobile, water or air craft, or other vehicle as may be designated in the affidavit and search warrant, and to seize such tobacco so possessed and to hold the same until disposed of by law, and to arrest the person or persons in possession or control of the same.
Such writ shall be returnable instanter, or on a day to be stated, and a copy shall be served on the owner or person in possession, if such person be present or readily found.
If upon hearing, or the return of such search warrant, it shall appear that any tobacco unlawfully possessed were seized, the same shall be declared forfeited to this state, and shall be sold as provided in Section
27-69-55
of this chapter.
Codes, 1942, § 10196; Laws, 1932, ch. 92; Laws, 1934, ch. 125.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-61 - Injunction by commissioner

Any person engaged in the business herein taxed, without a permit, or failing to make the report as herein provided, and pay the taxes as herein provided, may be enjoined, at the instance of the commissioner, from continuing the business of selling tobacco until a permit is obtained, and all reports required by this chapter have been filed, and all taxes due hereunder shall have been paid, together with all penalties for which such person is liable, and such injunction shall be applied for by the attorney for the commissioner, any county attorney, or attorney general, or district attorney, on the request of the commissioner, and a temporary injunction shall be issued upon five (5) days' notice, by any judge authorized by law to issue temporary injunctions.
Codes, 1942, § 10197; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-63 - Damaged stamps

If any of the stamps sold by the commissioner in accordance with the provisions of this chapter, or any stamps in his possession, shall become damaged to the extent that they cannot be used, then the commissioner shall destroy said stamps. However, he shall first make a list thereof as to the denominations and amounts of said stamps, and shall submit the list and stamps to the state treasurer, and the stamps shall be counted and such lists shall be attested by the state treasurer, and after such verification and attest, said damaged stamps shall be destroyed then and there in the presence of the state treasurer, and the said list of denominations and amounts which have been attested by the state treasurer shall be kept as a permanent record in the office of the commissioner. If such damaged stamps shall have been sold by this state to any dealer under the provisions of this chapter, the commissioner shall exchange new stamps for such damaged stamps and shall dispose of the same as provided in this section.
Codes, 1942, § 10198; Laws, 1932, ch. 92; Laws, 1934, ch. 125.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-65 - Commissioner to administer provisions of this chapter

The commissioner shall administer the provisions of this chapter, and shall have the power to issue rules and regulations not inconsistent with the provisions of this chapter, or of the Constitution of this state, or of the Constitution of the United States.
The commissioner shall enforce the payment of the taxes herein imposed, and he shall have the power without warrant to enter upon the premises of any taxpayer, including any building, store room, vehicle, or place, other than his actual place of residence, used in connection with his business, and to examine, or cause to be examined, any stock of merchandise, books, papers, records or memoranda bearing upon the amount of taxes payable, and to secure other information directly or indirectly concerned in the enforcement of this chapter. It shall be the duty of the commissioner to purchase out of appropriations provided for that purpose, and at the lowest price possible, quality and convenience of delivery being considered, and to keep on hand for sale in his office, or some other safe depository, at all times a sufficient and adequate supply of stamps in requisite denominations.
The commissioner shall keep an accurate account of all stamps coming into his custody, and shall be liable for the face value of all stamps sold, shipped, or otherwise disposed of by him; provided, that the commissioner shall sell the stamps only to dealers holding permits issued under the provisions of this chapter. The moneys received from the sale of said stamps shall be paid into the state treasury, as provided by law. And in case of dealers, proper accounting shall be deemed to have been made when the prescribed application, together with acceptable remittance for the amount of the stamps to be used, have been received and accepted by the commissioner; and in the case of the commission, the liability shall extend to the sureties on his bond and be recoverable as such.
Codes, 1942, § 10199; Laws, 1932, ch. 92; Laws, 1934, ch. 125.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-67 - Peace officers to assist in enforcement

It is hereby made the duty of the several peace officers of the state, counties, municipalities and county districts, to assist the commissioner, and his authorized agents, deputies, and representatives, in the enforcement of the provisions of this chapter. Any sheriff, deputy sheriff, constable, or police officer, when called upon by the commissioner, or his agent, or representative, shall lend every assistance possible under the authority of his office, to apprehend any person suspected of violating any of the provisions of this chapter, and to discover any act of violation thereof; to take proper steps for seizure of contraband tobacco, and prosecute criminally any person found engaged in the violation of any provision of said chapter. When any penalty imposed under the provisions of this chapter shall be collected as a result of, or through the cooperation, or aid of any such peace officer, the commissioner is hereby authorized to pay such officer fifty percent (50%) of the penalty collected from such offender, as compensation for the service performed, which shall be in addition to such usual fees as such officer may be entitled to under the criminal laws of the state.
Codes, 1942, § 10200; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-69 - Municipalities may impose privilege tax upon dealers in cigarettes

Any municipality within this state, in which any business licensed under the provisions of this chapter, 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 permit fee imposed by Section
27-69-7
of this chapter; provided, however, that no person engaged in the wholesale sale, or distribution of cigars, cigarettes or smoking tobacco taxed by this chapter shall be taxed by any municipality other than that in which the warehouse or wholesale business is located.
Codes, 1942, § 10201; Laws, 1936, ch. 156.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-71 - Agents of the commissioner

The commissioner shall appoint such agents as are authorized by law to administer the provisions of this chapter, and all such agents shall have for identification purposes, a badge prescribed by the commissioner, together with proper credentials signed by him and attested by the secretary of the commission.
It shall be unlawful for any person to falsely represent himself as an agent of the commissioner, or to have in his possession any badge, any device or certificate of authority, unless he be duly appointed and an acting agent of the commissioner in the administration of this chapter, and such person violating this provision, shall be guilty of a misdemeanor.
All agents of the commissioner shall be authorized to arrest any person found in possession of, or transporting any tobacco subject to confiscation, and upon making an arrest shall take the offender before a proper officer without unnecessary delay, for examination of his case.
Codes, 1942, § 10202; Laws, 1932, ch. 92; Laws, 1934, ch. 125.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-73 - Rules and regulations

The commissioner is hereby empowered to make such rules and regulations, and provide such procedural measures, in cooperation with the state auditor, as shall bring into effect the purposes of this chapter.
Codes, 1942, § 10180; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1938, Ex. Sess, ch. 22; Laws, 1948, ch. 460; Laws, 1955, Ex. Sess, chs. 113, § 2, 116, §§ 1, 2, eff. 3/1/1955.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-75 - Payment into treasury

All taxes levied by this chapter 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 in the State Treasury on the same day collected. No remittance other than cash shall be a final discharge of liability for the tax herein assessed and levied, unless and until it has been paid in cash to the commissioner.
All tobacco taxes collected, including tobacco license taxes, shall be deposited into the State Treasury to the credit of the General Fund.
Wholesalers who are entitled to purchase stamps at a discount, as provided by Section
27-69-31
, may have consigned to them, without advance payment, such stamps, if and when such wholesaler shall give to the commissioner a good and sufficient bond executed by some surety company authorized to do business in this state, conditioned to secure the payment for the stamps so consigned. The commissioner shall require payment for such stamps not later than thirty (30) days from the date the stamps were consigned.
Codes, 1942, § 10203; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1972, ch. 488, § 2; Laws, 1984, ch. 478, § 25; Laws, 1987, ch. 322, § 29, eff. 7/1/1987 (Governor's veto overridden by Legislature on 3/12/1987).
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-77 - 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 collection of this privilege tax; and any duty herein required of the state auditor may be performed by any clerk in his office, designated by the state auditor for that purpose.
Codes, 1942, § 10204; Laws, 1932, ch. 92; Laws, 1934, ch. 125.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-79 - Nonresident tobacco dealers; state reciprocity as to requirements for doing business

Nonresident tobacco dealers obtaining a license or permit as provided by Section
27-69-7
in addition to meeting the requirements as provided by the Tobacco Tax Law, Chapter 69, Title 27, Mississippi Code of 1972, shall comply with any additional requirements imposed by their state of domicile on Mississippi dealers licensed to do business in that state pertaining to shipments, storage, license fees or any other requirements other than payment of excise taxes.
Laws, 1987, ch. 357, § 1, eff. 6/1/1987.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 70 - NONSETTLING-MANUFACTURER CIGARETTE FEE (§§ 27-70-1 — 27-70-23) › Section 27-70-1 - Purpose

The purpose of this chapter is to:
(a)
Prevent nonsettling manufacturers from undermining this state's policy of discouraging underage smoking by offering cigarettes at prices that are substantially below the prices of cigarettes of other manufacturers;
(b)
Protect the tobacco settlement agreement, and funding, which has been reduced because of the growth of sales of nonsettling-manufacturer cigarettes, for programs that are funded wholly or partly by payments to this state under the tobacco settlement agreement and recoup for this state settlement payment revenue lost because of sales of nonsettling-manufacturer cigarettes;
(c)
Provide funding to enforce and administer this chapter and any legislation relating to nonsettling manufacturers; and
(d)
Provide funding for any other purpose the Legislature determines.
Laws, 2009, 2nd Ex Sess, ch. 85, § 1, eff. 7/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 70 - NONSETTLING-MANUFACTURER CIGARETTE FEE (§§ 27-70-1 — 27-70-23) › Section 27-70-3 - Definitions

As used in this chapter:
(a)
"Brand family" means each style of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers, including "menthol," "lights," "kings" and "100s." The term includes any style of cigarette products that has a brand name, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or other indication of product identification that is identical to, similar to, or identifiable with a previously known brand of cigarettes.
(b)
"Cigarette" means any product that contains nicotine and is intended to be burned or heated under ordinary conditions of use. The term includes:
(i)
A roll of tobacco wrapped in paper or another substance that does not contain tobacco;
(ii)
Tobacco, in any form, that is functional in a product that, because of the product's appearance, the type of tobacco used in the filler, or the product's packaging and labeling, is likely to be offered to or purchased by a consumer as a cigarette; or
(iii)
A roll of tobacco wrapped in any substance containing tobacco that, because of the product's appearance, the type of tobacco used in the filler, or the product's packaging and labeling, is likely to be offered to or purchased by a consumer as a cigarette.
(c)
"Commissioner" means the Commissioner of Revenue of the Department of Revenue and his authorized agents and employees.
(d)
"Mail" means placing the document or item referred to in first-class United States mail, postage prepaid, addressed to the person to whom the document or item is to be sent at the last known address of that person.
(e)
"Manufacturer" means a person that manufactures, fabricates or assembles cigarettes for sale or distribution. For purposes of this chapter, the term includes a person that is the first importer into the United States of cigarettes manufactured outside the United States.
(f)
"Tobacco settlement agreement" means any settlement agreement entered into by this state and one or more cigarette manufacturers in the case of
Mike Moore, Attorney General, ex rel. State of Mississippi v. The American Tobacco Company et al.,
Chancery Court of Jackson County, Mississippi, Cause No. 94-1429, and all subsequent amendments thereto.
(g)
"Distributor" shall have the same meaning ascribed to that term in Section
27-69-3
.
Laws, 2009, 2nd Ex Sess, ch. 85, § 2; Laws, 2011, ch. 520, § 1, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 70 - NONSETTLING-MANUFACTURER CIGARETTE FEE (§§ 27-70-1 — 27-70-23) › Section 27-70-7 - [Repealed]

Repealed by Laws, 2011, ch. 520, § 6, eff. 7/1/2011.
Laws, 2009, 2nd Ex Sess, ch. 85, § 4, eff. 7/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 70 - NONSETTLING-MANUFACTURER CIGARETTE FEE (§§ 27-70-1 — 27-70-23) › Section 27-70-9 - Report requirement; contents; enforcement

(1)
A distributor required to file a monthly report under Section
27-69-35
, shall, in addition to the information required by that section, include in the report the following information:
(a)
The number and denominations of stamps affixed to individual packages of nonsettling-manufacturer cigarettes during the preceding month;
(b)
The number of individual packages of nonsettling-manufacturer cigarettes sold or purchased in this state or otherwise distributed in this state for sale in the United States; and
(c)
Any other information the commissioner considers necessary or appropriate to determine the amount of the fee imposed by this chapter or to enforce this chapter.
(2)
The information required by subsection (1)(a) and (b) of this section must be itemized for each place of business and by manufacturer and brand family.
(3)
The requirement to report information under this section shall be enforced in the same manner as the requirement to deliver to or file with the commissioner a report required under the Tobacco Tax Law. The commissioner may also require that this report be filed electronically as provided under Section
27-3-83
.
(4)
The information obtained from the distributors under subsection (1) of this section regarding nonsettling-manufacturer cigarettes of a particular nonsettling manufacturer may be disclosed by the commissioner to that particular nonsettling manufacturer and/or to the authorized representative of the nonsettling manufacturer.
Laws, 2009, 2nd Ex Sess, ch. 85, § 5, eff. 7/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 70 - NONSETTLING-MANUFACTURER CIGARETTE FEE (§§ 27-70-1 — 27-70-23) › Section 27-70-11 - through 27-70-17 - [Repealed]

Repealed by Laws, 2011, ch. 520, § 6, eff. 7/1/2011.
§ 27-70-11. [Laws, 2009, 2nd Ex Sess, ch. 85, § 6, eff. 7/1/2009.] § 27-70-13. [Laws, 2009, 2nd Ex Sess, ch. 85, § 7, eff. 7/1/2009.] § 27-70-15. [Laws, 2009, 2nd Ex Sess, ch. 85, 8, eff. 7/1/2009.] § 27-70-17. [Laws, 2009, 2nd Ex Sess, ch. 85, § 9, eff. 7/1/2009.]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 70 - NONSETTLING-MANUFACTURER CIGARETTE FEE (§§ 27-70-1 — 27-70-23) › Section 27-70-19 - Penalties for noncompliance with chapter; applicability of Mississippi sales tax law to this chapter

(1)
If any distributor subject to the provisions of this chapter shall be found to have failed to properly report or pay the tax required under this chapter, or to have violated any of the provisions of this chapter or any rules or regulations promulgated by the commissioner under the authority of this chapter, there shall be collected from such distributor, in addition to the tax that may be due, a penalty of One Thousand Dollars ($1,000.00) per violation, and the commissioner or his duly authorized representative may make immediate demand upon the distributor for the payment of all such taxes and penalties.
(2)
If there is a second violation by a distributor of this chapter or any rule or regulation promulgated by the commissioner under the authority of this chapter, the commissioner, in addition to any other penalty, may revoke any permit which may have been issued to the distributor.
(3)
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 that law, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for the taxes under this chapter, and the commissioner shall exercise all the power and authority and perform all duties with respect to taxpayers under this chapter as are provided under the Mississippi Sales Tax Law, except where there is a conflict, in which case this chapter shall control.
Laws, 2009, 2nd Ex Sess, ch. 85, § 10; Laws, 2011, ch. 520, § 3, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 70 - NONSETTLING-MANUFACTURER CIGARETTE FEE (§§ 27-70-1 — 27-70-23) › Section 27-70-21 - [Repealed]

Repealed by Laws, 2011, ch. 520, § 6, eff. 7/1/2011.
Laws, 2009, 2nd Ex Sess, ch. 85, § 11, eff. 7/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 70 - NONSETTLING-MANUFACTURER CIGARETTE FEE (§§ 27-70-1 — 27-70-23) › Section 27-70-23 - Disclosure of information to determine compliance with and enforce chapter

The commissioner is authorized to disclose to the Attorney General any information or document received or generated under this chapter and requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this chapter. The commissioner and Attorney General shall share with each other the information and documents received under this chapter, and may share the information and/or documents with other federal or state agencies but only for purposes of enforcement of this chapter or the corresponding laws of other states.
Laws, 2009, 2nd Ex Sess, ch. 85, § 12, eff. 7/1/2009.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-1 - Administration of article

This article and the terms and provisions hereof shall be administered and enforced by the Department of Revenue, hereinafter referred to as the "State Tax Commission," the "commission" or the "department".
Codes, 1942, § 10265-101; Laws, 1966, ch. 649, § 1; Laws, 2009, ch. 492, § 111, eff. 7/1/2010.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-3 - Definitions

Except as otherwise indicated or required by the context hereof, all words and phrases used herein shall have the same meanings as are ascribed to and provided for them by the Local Option Alcoholic Beverage Control Law, Chapter 1 of Title 67, Mississippi Code of 1972.
Codes, 1942, § 10265-102; Laws, 1966, ch. 649, § 2, eff. 7/1/1966.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-7 - Excise taxes; markup for benefit of Alcoholism Treatment and Rehabilitation Fund and Mental Health Programs Funds

(1)
There is hereby levied and assessed an excise tax upon each case of alcoholic beverages sold by the department to be collected from each retail licensee at the time of sale in accordance with the following schedule:
(a) Distilled spirits
$2.50 per gallon
(b) Sparkling wine and champagne
$1.00 per gallon
(c) Other wines, including native wines
$ .35 per gallon
(2)
(a)
In addition to the tax levied by subsection (1) of this section, and in addition to any other markup collected, the Alcoholic Beverage Control Division shall collect a markup of three percent (3%) on all alcoholic beverages, as defined in Section
67-1-5
, Mississippi Code of 1972, which are sold by the division. The proceeds of the markup shall be collected by the division from each purchaser at the time of purchase.
(b)
Until June 30, 1987, the revenue derived from this three percent (3%) markup shall be deposited by the division in the State Treasury to the credit of the "Alcoholism Treatment and Rehabilitation Fund," a special fund which is hereby created in the State Treasury, and shall be used by the Division of Alcohol and Drug Abuse of the State Department of Mental Health and public or private centers or organizations solely for funding of treatment and rehabilitation programs for alcoholics and alcohol abusers which are sponsored by the division or public or private centers or organizations in such amounts as the Legislature may appropriate to the division for use by the division or public or private centers or organizations for such programs. Any tax revenue in the fund which is not encumbered at the end of the fiscal year shall lapse to the General Fund. It is the intent of the Legislature that the State Department of Mental Health shall continue to seek funds from other sources and shall use the funds appropriated for the purposes of this section and Section
27-71-29
to match all federal funds which may be available for alcoholism treatment and rehabilitation.
From and after July 1, 1987, the revenue derived from this three percent (3%) markup shall be deposited by the division in the State Treasury to the credit of the "Mental Health Programs Fund," a special fund which is hereby created in the State Treasury and shall be used by the State Department of Mental Health for the service programs of the department. Any revenue in the "Alcoholism Treatment and Rehabilitation Fund" which is not encumbered at the end of Fiscal Year 1987 shall be deposited to the credit of the "Mental Health Programs Fund."
Codes, 1942, § 10265-104; Laws, 1966, ch. 649, § 4; Laws, 1976, ch. 467, § 10; Laws, 1977, ch. 498, § 1; Laws, 1978, ch 438, § 1; Laws, 1979, ch. 474; Laws, 1981, ch. 411, § 1; Laws, 1985, ch. 322, § 1; Laws, 1986, ch. 500, § 8; Laws, 1992, ch. 456, § 1, eff. 7/1/1992.
Amended by Laws, 2021, ch. 388, SB 2606,§ 17, eff. 7/1/2021.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-9 - Common carriers

The commission may promulgate regulations authorizing persons holding on-premises retailer's permits for common carriers, as provided herein, to file periodic reports and pay a tax based upon the value of alcoholic beverages sold while in this state, in lieu of purchasing all such alcoholic beverages from the commission. Such tax shall not be less than an amount equivalent to the gross profit plus all taxes that would have been derived from the sale of a like quantity of alcoholic beverages by the commission.
Codes, 1942, § 10265-105; Laws, 1966, ch. 649, § 5, eff. 7/1/1966.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-11 - Wholesale operations

(1)
The department shall from time to time by resolution request the State Bond Commission to provide sufficient funds required to maintain an adequate alcoholic beverage inventory. Said funds shall be provided under the provisions of Chapter 557, Laws of 1966.
(2)
The department shall add to the cost of all alcoholic beverages a markup of twenty-seven and one-half percent (27-1/2%), inclusive of the three percent (3%) markup imposed by Section
27-71-7(2)
.
(3)
In addition to other excise taxes and markups imposed in this section and in Section
27-71-7
, the department shall add to the cost of all alcoholic beverages shipped a charge of Twenty-five Cents (25¢) per case, to be deposited into the ABC Warehouse Improvements Fund created in Section
67-1-211(2)
. However, any unobligated amounts above Ten Million Dollars ($10,000,000.00) remaining in the ABC Warehouse Improvements Fund at the end of a fiscal year shall be transferred to the State General Fund.
(4)
Notwithstanding the contract for warehouse and distribution operations under Section
67-1-205
, the department shall remain responsible for purchasing and selling alcoholic beverages. The department shall sell alcoholic beverages at uniform prices throughout the state. Pricing for all alcoholic beverages shall be set by the addition of the markup and taxes to the price at which the beverages were purchased by the department.
(5)
A permittee's order shall qualify for shipping when it includes the minimum number of cases of alcoholic beverages as set by the department. The department shall place qualifying orders in a queue for shipment in the order in which the orders are made. An order of fewer than the minimum number of cases, and special orders, shall be added to the permittee's next qualified shipment. The department shall give sufficient notice of any change in the minimum number of cases for shipping and shall allow the opportunity for comment.
(6)
The department shall set a per-case shipping fee to be charged to permittees. The department shall adjust the fee to match, as closely as possible, the shipping costs as defined in Section
67-1-201
. The shipping fee charged under this subsection shall be deposited to the credit of the ABC Shipping Fund created in Section
27-71-29
.
(7)
The department shall charge manufacturers a bailment fee of One Dollar and Fifty Cents ($1.50) per case of alcoholic beverages stored in the warehouse, to be deposited to the credit of the bond sinking fund created in Section 7(3) of Chapter 483, Laws of 2022.
Codes, 1942, § 10265-106; Laws, 1966, ch. 649, § 6; Laws, 1985, ch. 351, § 25, eff. 5/1/1985.
Amended by Laws, 2024, ch. 520, HB 1354,§ 2, eff. 7/1/2024.
Amended by Laws, 2022, ch. 483, SB 2844,§ 8, eff. 7/1/2022.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-13 - Purchases direct from manufacturer; exceptions

The commission shall purchase directly from the manufacturer, except under the following conditions:
(a)
Foreign brands which are not readily obtainable directly from the manufacturer.
(b)
When the commission can conclusively prove that unusual or extraordinary circumstances exist and the required or desired brands can be purchased at substantially lower prices from wholesalers or brokerage firms.
In all instances involving purchases, other than directly from the manufacturer, the commission shall maintain full and complete records clearly reflecting the justification for such purchases. Said records shall include invoices, price lists, comparative prices, bills of lading and a certificate of justification signed by the director of the alcoholic beverage control division, as to the conditions requiring the purchase or purchases. All such records shall be retained for a period of three (3) years.
Codes, 1942, § 10265-107; Laws, 1966, ch. 649, § 7, eff. 7/1/1966.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-15 - Transportation

Except as otherwise provided in Section
67-9-1
for the transportation of limited amounts of alcoholic beverages for the use of an alcohol processing permittee, if transportation requires passage through a county which has not authorized the sale of alcoholic beverages, such transportation shall be by a sealed vehicle. Such seal shall remain unbroken until the vehicle shall reach the place of business operated by the permittee. The operator of any vehicle transporting alcoholic beverages shall have in his possession an invoice issued by the commission at the time of the wholesale sale covering the merchandise transported by the vehicle. The commission is authorized to issue regulations controlling the transportation of alcoholic beverages.
When the restrictions imposed by this section and by the regulation of the commission have not been violated, the person transporting alcoholic beverages through a county wherein the sale of alcoholic beverages is prohibited shall not be guilty of unlawful possession and such merchandise shall be immune from seizure.
Codes, 1942, § 10265-108; Laws, 1966, ch. 649, § 8; Laws, 1996, ch. 417, § 3, eff. 7/1/1996.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-17 - Penalty for counterfeiting or reuse of labels

It shall be unlawful for any person to counterfeit or reuse any label prescribed by the commission and used to identify alcoholic beverages sold at wholesale by the commission and, upon conviction, the person shall be punished by a fine of not more than Five Thousand Dollars ($5,000.00), or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or both.
Codes, 1942, § 10265-109; Laws, 1966, ch. 649, § 9; Laws, 2006, ch. 529, § 2, eff. 4/3/2006.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-19 - [Repealed]

Repealed by Laws, 2006, ch. 529, § 12 eff. 4/3/2006.
Codes, 1942, § 10265-110; Laws, 1966, ch. 649, § 10; Laws, 1972, ch. 471, § 1, eff. 5/8/1972.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-21 - Bond required of manufacturers, retailers; alternative cash or security deposit

Before any person shall engage in the business of manufacturing or retailing of alcoholic beverages, he may be required to enter into a bond payable to the State of Mississippi, conditioned that he will conduct said business strictly in accordance with the laws of the State of Mississippi, and that he will comply with the rules and regulations prescribed by the department, and pay all taxes due the State of Mississippi. The amount of a bond required of a manufacturer, not including a producer of native wine or native spirit, shall not exceed One Hundred Thousand Dollars ($100,000.00), and the amount required of a retailer shall be Five Thousand Dollars ($5,000.00). Provided, however, any retailer whose check for purchase of merchandise or payment of taxes shall be dishonored may be required by the department to post additional bond not to exceed Five Thousand Dollars ($5,000.00). Such bond shall be made in a surety company authorized to do business in the State of Mississippi and shall be approved by the department. The department shall be authorized to institute suit in the proper court for any violation of the condition of said bonds. The amount of the bond required of a producer of native wine or native spirit shall be Five Thousand Dollars ($5,000.00).
As an alternative to entering into a bond as required by this section, any person who shall engage in the business of manufacturing or retailing alcoholic beverages may, subject to the same conditions of conduct required for bonds, deposit with the State Treasurer the equivalent amount of the bond required for that particular person in cash or securities. The only securities allowable for this purpose are those which may legally be purchased by a bank or for trust funds, having a market value not less than that of the required bond. The department shall file notice with the Treasurer for any violation of the conditions of the cash or security deposit.
Codes, 1942, § 10265-111; Laws, 1966, ch. 649, § 11; Laws, 1976, ch. 467, § 11; Laws, 1982, ch. 409, § 1, eff. from after 7/1/1982.
Amended by Laws, 2021, ch. 388, SB 2606,§ 18, eff. 7/1/2021.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-23 - Violations of article

Any person liable for the payment of a privilege tax under the provisions of this article who shall violate any of the provisions of this article, or any rules or regulations promulgated by the commission under authority of this article, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars ($1,000.00), or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment, in the discretion of the court. Any person convicted of violating any of the provisions of this article, or any rules or regulations promulgated by the state tax commission under authority of this article, shall forfeit his permit and shall not thereafter be permitted to engage in any business taxable under the provisions of this article for a period of five (5) years.
Codes, 1942, § 10265-112; Laws, 1966, ch. 649, § 12, eff. 7/1/1966.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-25 - Records to be maintained

Any person engaged in the business of selling alcoholic beverages shall keep such records and make such reports with respect to the receipt, distribution and sale of alcoholic beverages as the commission may require. It shall be the duty of the commission to prescribe and promulgate uniform rules and regulations for keeping such records and making such reports.
Codes, 1942, § 10265-113; Laws, 1966, ch. 649, § 13, eff. 7/1/1966.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-27 - Examination of records

The commission or its authorized agents may examine any books, papers, records or other data bearing upon the correctness of any report required to be made under the provisions of this article, and may require the attendance of any person and take his testimony with respect to any such matter, and shall have power to administer an oath to such person. If any person summoned as a witness shall fail to obey any summons to appear before the commission or its authorized agent, or shall refuse to testify or answer any material question or to produce any book, record, paper or other data when required to do so, such failure or refusal shall be reported to the attorney general, the district attorney or county attorney, who shall thereupon institute proceedings in the chancery court of the county where such witness resides to compel obedience to any summons of the commission or its authorized agent.
Codes, 1942, § 10265-114; Laws, 1966, ch. 649, § 14, eff. 7/1/1966.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-29 - Payment of taxes into treasury

(1)
All taxes levied by this article shall be paid to the Department of Revenue 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 department in the State Treasury on the same day collected, but no remittances other than cash shall be a final discharge of liability for the tax herein imposed and levied unless and until it has been paid in cash to the department.
All taxes levied under Section
27-71-7(1)
and received by the department under this article shall be paid into the General Fund, and the three percent (3%) levied under Section
27-71-7(2)
and received by the department under this article shall be paid into the special fund in the State Treasury designated as the "Alcoholism Treatment and Rehabilitation Fund" as required by law. Any funds derived from the sale of alcoholic beverages in excess of inventory requirements shall be paid not less often than annually into the General Fund, except for a portion of the twenty-seven and one-half percent (27-1/2%) markup provided for in Section
27-71-11
, as specified in subsection (2) of this section, and except for fees charged by the department for the defraying of costs associated with shipping alcoholic beverages. The revenue derived from these fees shall be deposited by the department into a special fund, hereby created in the State Treasury, which is designated the "ABC Shipping Fund." The monies in this special fund shall be earmarked for use by the department for any expenditure made to ship alcoholic beverages. Any net proceeds remaining in the special fund on August 1 of any fiscal year shall lapse into the General Fund. "Net proceeds" in this section means the total of all fees collected by the department to defray the costs of shipping less the actual costs of shipping.
(2)
If the special bond sinking fund created in Section 7(3) of Chapter 483, Laws of 2022, has a balance below the minimum amount specified in the resolution providing for the issuance of the bonds, or below one and one-half (1-1/2) times the amount needed to pay the annual debt obligations related to the bonds issued under Section 7 of Chapter 483, Laws of 2022, whichever is the lesser amount, the Commissioner of Revenue shall transfer the deficit amount to the bond sinking fund from revenue derived from the twenty-seven and one-half percent (27-1/2%) markup provided for in Section
27-71-11
.
Codes, 1942, § 10265-115; Laws, 1966, ch. 649, § 15; Laws, 1977, ch. 498, § 2; Laws, 1984, ch. 478, § 26, eff. 7/1/1984.
Amended by Laws, 2022, ch. 483, SB 2844,§ 9, eff. 7/1/2022.
Amended by Laws, 2020, ch. 428, SB 2333,§ 2, eff. 7/1/2020.
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 1 - ALCOHOLIC BEVERAGES (§§ 27-71-1 — 27-71-31) › Section 27-71-31 - Construction of article

Nothing herein shall be construed to make lawful the sale, possession, distribution or transportation of alcoholic beverages in this state, except to the extent, in the manner and in the localities that same shall be made lawful and legal under the provisions of the alcoholic beverage control law.
Codes, 1942, § 10265-117; Laws, 1966, ch. 649, § 19, eff. 7/1/1966.
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 2 - SURCHARGE FOR CONSTRUCTION OF ABC WAREHOUSE (§ 27-71-201) › Section 27-71-201 - and 27-71-203 - [Repealed]

Repealed byLaws, 2006, ch. 529, 13 effective from and after passage (approved4/3/2006). 27-71-201. [Laws, 1981, ch. 503, 1, eff from and after5/1/1981]. 27-71-203. [Laws, 1981, ch. 503, 2, eff from and after5/1/1981].