reglab/statecodes huggingface dataset:
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 27-75-17 - Construction of chapter

This chapter is a remedial law and shall be liberally construed by the courts of this state.
Codes, 1942, § 9940-08; Laws, 1954, ch. 234, § 8.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 77 - APPELLATE REVIEW FOR TAXPAYERS AGGRIEVED BY CERTAIN ACTIONS OF THE DEPARTMENT OF REVENUE (§§ 27-77-1 — 27-77-19) › Section 27-77-3 - Board of review created; board may perform duties en banc or in panels; quorum requirement; chairman or presiding officer

(1)
There is hereby created a board of review within the agency to conduct the duties assigned to it in this chapter and any other responsibility as assigned by the commissioner. The board of review shall be composed of qualified employees of the agency appointed to the board by the commissioner. The commissioner shall determine the number of members on the board of review and may increase or decrease this number as needed. The commissioner is authorized to remove and/or replace a member of the board of review with or without cause.
(2)
The board of review may perform its duties and responsibilities en banc or in panels of not less than three (3) members. When an appeal or other matter is considered by a panel, only the members on that panel may deliberate and vote on the appeal or matter being considered. The decision of a panel shall be deemed the final decision of the board of review. Nothing in this section shall prevent a member of the board of review from attending and/or participating in a hearing on an appeal being conducted before a panel on which he is not a member.
(3)
No business shall be transacted by either the board of review en banc or by a panel of the board of review without the presence of a quorum. Three (3) members shall constitute a quorum for both the board of review and a panel of the board of review.
(4)
The commissioner shall designate one (1) member of the board of review to be the chairman of the board of review. The chairman of the board of review shall preside at any meeting or hearing of the board of review en banc and at any meeting or hearing of a panel of the board of review where he is a member of that panel. In case of the absence of the chairman of the board of review at a meeting or hearing of the board of review en banc or in the case of a meeting or hearings of a panel of which he is not a member, the chairman of the board of review shall designate another member of the board of review to preside at the meeting or hearing. If circumstances do not permit such designation prior to the meeting or hearing being convened, the member of the board of review with the most tenure on the board of review shall preside. The presiding officer of a meeting or hearing of the board of review en banc or of a panel of the board of review, shall be responsible for the taking of minutes of such meeting or hearing.
Laws, 2005, ch. 499, § 2, eff. 7/1/2005.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 77 - APPELLATE REVIEW FOR TAXPAYERS AGGRIEVED BY CERTAIN ACTIONS OF THE DEPARTMENT OF REVENUE (§§ 27-77-1 — 27-77-19) › Section 27-77-17 - Functions of department that relate to ad valorem taxation, local option alcoholic beverage law, native wine law, or native spirit law exempt from provisions of this chapter

Except as to the determination of whether a tag penalty should be waived under Section
27-51-43
, the provisions of this chapter shall not apply to any action taken by the agency, commissioner or the Department of Revenue in regard to ad valorem taxes, including, but not limited to, the determination under Section
27-31-107
as to whether property is entitled to a new or expanded enterprise exemption, the duties and actions performed under the Homestead Exemption Law of 1946, being Section
27-33-1
et seq., the actions taken as the result of the examination of the recapitulation of the assessment rolls of the counties under Section
27-35-113
, the actions relating to the examination of the assessment rolls under Section
27-35-127
, and the ad valorem assessment of railroads, public service corporations, nuclear generating plants, railcar companies, airline companies, motor vehicles, manufactured homes and mobile homes. The provisions of this chapter shall not apply to any action of the agency, commissioner or Department of Revenue under the Local Option Alcoholic Beverage Control Law, being Section
67-1-1
et seq., or any action under the Mississippi Native Wine Law of 1976, being Section
67-5-1
et seq., or any action under the Mississippi Native Spirit Law, being Section
67-11-1
et seq.
Laws, 2005, ch. 499, § 9; Laws, 2009, ch. 492, § 121, eff. 7/1/2010.
Amended by Laws, 2021, ch. 388, SB 2606,§ 20, eff. 7/1/2021.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 77 - APPELLATE REVIEW FOR TAXPAYERS AGGRIEVED BY CERTAIN ACTIONS OF THE DEPARTMENT OF REVENUE (§§ 27-77-1 — 27-77-19) › Section 27-77-19 - Rules and regulations; subpoena power

(1)
The commissioner may from time to time make such rules and regulations, not inconsistent with this chapter, as he may deem necessary to enforce its provisions as it relates to matters, proceedings and/or appeals before the agency, a hearing officer of the agency and the board of review.
(2)
The Board of Tax Appeals may from time to time make such rules and regulations, not inconsistent with this chapter, as it may deem necessary to enforce its provisions as it relates to matters, proceedings and/or appeals before the Board of Tax Appeals.
(3)
By issuance of a subpoena under his signature and seal, the commissioner may require any person to attend a hearing before a hearing officer or the board of review and to give testimony and/or produce documents or other things at that hearing. If any person subpoenaed by the commissioner fails to attend the hearing, refuses to testify or answer any material question at the hearing or refuses to produce at the hearing any document or thing subpoenaed, the commissioner or the person who requested issuance of the subpoena is authorized to institute proceedings in the circuit court of the county where such person resides or is found to compel compliance with the subpoena.
(4)
By issuance of a subpoena under his signature and seal, the executive director may require any person to attend a hearing before the Board of Tax Appeals and to give testimony and/or produce documents or other things at that hearing. If any person subpoenaed by the executive director fails to attend the hearing, refuses to testify or answer any material question at the hearing or refuses to produce at the hearing any document or thing subpoenaed, the executive director or the person who requested issuance of the subpoena is authorized to institute proceedings in the circuit court of the county where such person resides or is found to compel compliance with the subpoena.
Laws, 2005, ch. 499, § 10; Laws, 2009, ch. 492, § 122, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 101 - ANNUAL REPORTS BY DEPARTMENTS OF GOVERNMENT, STATE-SUPPORTED INSTITUTIONS AND TAXING ENTITIES (§§ 27-101-1 — 27-101-21) › ANNUAL REPORTS - DEPARTMENTS OF GOVERNMENT AND STATE-SUPPORTED INSTITUTIONS (§§ 27-101-1 — 27-101-7) › Section 27-101-1 - Time for closing certain annual reports; executive summaries of report

(1)
Each and every educational, eleemosynary and other institution of the State of Mississippi supported, in whole or in part, by the state, and each and every board, agency, commission and department of government, except the Departments of Insurance and of Education, shall prepare, on or before December 31 of each year, a detailed report covering the annual period ending the preceding June 30. The Insurance Department shall prepare, on or before December 31 of each year, a like report covering the annual period ending the preceding March 1. The Department of Education shall prepare, on or before December 31 of each year, a like report covering the preceding school year.
(2)
Each agency, board, commission, department and institution required by this section to prepare an annual report also shall prepare an executive summary of the report that is not more than three (3) pages long.
Codes, Hemingway's 1917, § 3641; 1930, § 3875; 1942, § 9099; Laws, 1916, ch. 234; Laws, 1966, ch. 547, § 4; Laws, 1970, ch. 529, § 1; Laws, 1997, ch. 443, § 1; Laws, 2011, ch. 442, § 2; Laws, 2012, ch. 429, § 1, eff. 7/1/2012.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 101 - ANNUAL REPORTS BY DEPARTMENTS OF GOVERNMENT, STATE-SUPPORTED INSTITUTIONS AND TAXING ENTITIES (§§ 27-101-1 — 27-101-21) › ANNUAL REPORTS - DEPARTMENTS OF GOVERNMENT AND STATE-SUPPORTED INSTITUTIONS (§§ 27-101-1 — 27-101-7) › Section 27-101-3 - Publication and transmission of reports and executive summaries

Each annual report required by Section
27-101-1
shall be published electronically on the official website of the respective institution, board, agency, commission or department, and shall be published on the Transparency Mississippi website maintained by the Department of Finance and Administration. One (1) copy of each annual report and the executive summary of the report shall be electronically transmitted to the Executive Director of the Department of Finance and Administration, the State Librarian, the Governor, the Lieutenant Governor, the Speaker of the House of Representatives, and each state elected and appointed official. Each person to whom an annual report is electronically transmitted may receive the information necessary to obtain the applicable annual report in electronic form, including instructions on how to print the report, upon request to the agency, board, commission, department or institution that prepared the report.
Codes, 1942, § 9099.3; Laws, 1966, ch. 547, § 5; Laws, 1970, ch. 530, § 1; Laws, 1989, ch. 321, § 6; Laws, 1997, ch. 443, § 2; Laws, 2009, ch. 343, § 1; Laws, 2012, ch. 429, § 2, eff. 7/1/2012.
Amended by Laws, 2017, ch. 363, SB 2275, 2, eff. 3/20/2017.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 101 - ANNUAL REPORTS BY DEPARTMENTS OF GOVERNMENT, STATE-SUPPORTED INSTITUTIONS AND TAXING ENTITIES (§§ 27-101-1 — 27-101-21) › ANNUAL REPORTS - DEPARTMENTS OF GOVERNMENT AND STATE-SUPPORTED INSTITUTIONS (§§ 27-101-1 — 27-101-7) › Section 27-101-5 - Publication of additional copies

The Department of Finance and Administration may authorize the nonelectronic publication of a limited number of copies of the annual or other reports in meritorious cases.
Codes, 1942, § 9099.5; Laws, 1966, ch. 547, § 6; Laws, 1968, ch. 506, § 24; Laws, 1970, ch. 531, § 1; Laws, 1984, ch. 488, § 179; Laws, 1997, ch. 443, § 3; Laws, 2012, ch. 429, § 3, eff. 7/1/2012.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 101 - ANNUAL REPORTS BY DEPARTMENTS OF GOVERNMENT, STATE-SUPPORTED INSTITUTIONS AND TAXING ENTITIES (§§ 27-101-1 — 27-101-21) › ANNUAL REPORTS - DEPARTMENTS OF GOVERNMENT AND STATE-SUPPORTED INSTITUTIONS (§§ 27-101-1 — 27-101-7) › Section 27-101-7 - [Repealed]

Repealed by Laws, 1997, ch. 443, § 4, eff. 7/1/1997.
Codes, 1942, § 9099.7; Laws, 1966, ch. 547, § 7; Laws, 1985, ch. 455, § 8.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 101 - ANNUAL REPORTS BY DEPARTMENTS OF GOVERNMENT, STATE-SUPPORTED INSTITUTIONS AND TAXING ENTITIES (§§ 27-101-1 — 27-101-21) › ANNUAL REPORTS - TAXING ENTITIES (§ 27-101-21) › Section 27-101-21 - Annual reports by taxing entities; definitions; content of report

(1)
As used in this section, the following words and phrases shall have the meanings ascribed herein unless the context clearly indicates otherwise:
(a)
"Taxing entity" includes, but is not limited to, counties, municipalities, school districts, fire protection districts, road districts, water districts, sewer districts, utility districts, regional solid waste management authorities, utility authorities, drainage districts, community hospitals, community college districts and junior college districts, housing authorities, county industrial development authorities, port commissions, and any other such regional or local agencies, authorities or entities created under law.
(b)
"Tax revenue" includes, but is not limited to, revenue from ad valorem taxes, local sales taxes, gaming fees and taxes, payments in lieu of taxes, state sales tax diversions, fuel tax diversions and other tax sources.
(2)
(a)
In addition to any other requirements provided by law, a taxing entity shall file an annual report with the Department of Revenue providing the amount of tax revenues received by the taxing entity during the prior fiscal year. The report shall provide at least the following information:
(i)
The total tax revenues derived from taxes levied by the taxing entity and/or for the taxing entity;
(ii)
The total tax revenues distributed to the taxing entity from state sales tax diversions, fuel tax diversions, ad valorem taxes, local sales taxes, payments in lieu of taxes, gaming fees and taxes and other tax sources; and
(iii)
The sources from which the taxing entity received the tax revenues and the amounts received from each source.
(b)
The report required under this subsection shall be filed by the taxing entity not later than ninety (90) days after the close of the fiscal year for which the report is prepared.
(3)
The reports filed under this section shall be posted on the Department of Revenue's website.
Amended by Laws, 2017, ch. 332, SB 2437, 1, eff. 7/1/2017.
Added by Laws, 2016, ch. 439, HB 393, 1, eff. 4/18/2016.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › IN GENERAL [Repealed] (§§ 27-103-1 — 27-103-75) › Section 27-103-1 - through 27-103-73 - [Repealed]

Repealed by Laws, 1984, ch. 488, 334, eff from and after 7/1/1984. 27-103-1. [Codes, 1942, 9104-01; Laws, 1962, ch. 496, 1-3; Laws, 1968, ch. 513, 1-3; Am Laws, 1980, ch. 560, 9] 27-103-3. [Codes, 1942, 9104-02; Laws, 1962, ch. 496, 4-7 (Para.Para. 1-4); Am Laws, 1983, ch. 422, 9] 27-103-5. [Codes, 1942, 9104-03; Laws, 1962, ch. 496, 8] 27-103-7. [Codes, 1942, 9104-04; Laws, 1962, ch. 496, 9; Laws, 1970, ch. 532, 1] 27-103-9. [Codes, 1942, 9104-05; Laws, 1962, ch. 496, 10] 27-103-11. [Codes, 1942, 9104-06; Laws, 1962, ch. 496, 11] 27-103-13. [Codes, 1942, 9104-07; Laws, 1962, ch. 496, 12; Laws, 1970, ch. 532, 2] 27-103-15. [Codes, 1942, 9104-08; Laws, 1962, ch. 496, 13; Laws, 1970, ch. 533, 1] 27-103-17. [Codes, 1942, 9104-09; Laws, 1962, ch. 496, 14] 27-103-19 through 27-103-21. [Codes, 1942, 9104-10 and 9104-11; Laws, 1962, ch. 496, 15 and 16; Laws, 1970, ch. 534, 1] 27-103-23 through 27-103-31. [Codes, 1942 9104-12 to 9104-16; Laws, 1962, ch. 496, 17-21; Laws, 1970, ch. 532, 3-5; Laws, 1970, ch. 535, 1; Laws, 1970, ch. 536, 1] 27-103-33 through 27-103-35. [Codes, 1942, 9104-17 and 9104-18; Laws, 1962, ch. 496, 22 and 23] 27-103-37. [Codes, 1942, 9104-19; Laws, 1962, ch. 496, 24] 27-103-39. [Codes, 1942, 9104-20; Laws, 1962, ch. 496, 25; 1970, ch. 537, 1] 27-103-41. [Codes, 1942, 9104-21; Laws, 1962, ch. 496, 26; Laws, 1970, ch. 532, 6] 27-103-43. [Codes, 1942, 9104-22; Laws, 1962, ch. 496, 27] 27-103-45 through 27-103-53. [Codes, 1942, 9104-23 to 9104-27; Laws, 1962, ch. 496, 28-32; Laws, 1970, ch. 532, 7-11] 27-103-55. [Codes, 1942, 9104-28; Laws, 1962, ch. 496, 33; 1970, ch. 532, 12] 27-103-57. [Codes, 1942, 9104-29; Laws, 1962, ch. 496, 34; Laws, 1970, ch. 532, 13, ch. 538, 1] 27-103-59. [Codes, 1942, 9104-31; Laws, 1962, ch. 496, 36; Laws, 1970, ch. 532, 15] 27-103-61. [Codes, 1942, 9104-32; Laws, 1962, ch. 496, 37; Laws, 1970, ch. 532, 16, ch. 476, 1] 27-103-63 through 27-103-67. [Codes, 1942, 9104-33 to 9104-35; Laws, 1962, ch. 496, 38-40; Laws, 1970, ch. 532, 17] 27-103-69. [Codes, 1942, 9104-36; Laws, 1962, ch. 496, 41] 27-103-71. [Codes, 1942, 9104-37; Laws, 1962, ch. 496, 42] 27-103-73. [Codes, 1942, 9104-41; Laws, 1966, ch. 551, 1, 2].
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › IN GENERAL [Repealed] (§§ 27-103-1 — 27-103-75) › Section 27-103-75 - [Repealed]

Repealed by Laws, 1981, ch. 501, § 27, eff. 7/1/1981.
Codes, 1942, § 9104-51; Laws, 1966, ch. 553, §§ 1-5.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › GENERAL FUND STABILIZATION ACT [Repealed] (§§ 27-103-77 — 27-103-87) › Section 27-103-77 - through 27-103-79 - [Repealed]

Repealed by Laws, 1992, ch. 484 18, eff from and after passage (approved 5/7/1992). 27-103-77. [Laws, 1982, ch. 428, 1, eff from and after passage (approved 4/1/1982)]. 27-103-79. [Laws, 1982, ch. 428, 2, eff from and after passage (approved 4/1/1982)].
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › GENERAL FUND STABILIZATION ACT [Repealed] (§§ 27-103-77 — 27-103-87) › Section 27-103-81 - [Repealed]

Repealed byLaws, 2004, ch. 596 1.
Laws, 1982, ch. 428, 3; Laws, 1984, ch. 488, 89; Laws, 1992, ch. 484 8, eff. 5/7/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › GENERAL FUND STABILIZATION ACT [Repealed] (§§ 27-103-77 — 27-103-87) › Section 27-103-83 - [Repealed]

Repealed by Laws, 1984, ch. 488, § 338, eff. 7/1/1984.
Laws, 1982, ch. 428, § 4.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › GENERAL FUND STABILIZATION ACT [Repealed] (§§ 27-103-77 — 27-103-87) › Section 27-103-85 - [Repealed]

Repealed by Laws, 1992, ch. 484 § 18, eff. 5/7/1992.
Laws, 1982, ch. 428, § 5; Laws, 1989, ch. 540, § 1; Laws, 1989, ch. 544, § 165, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › GENERAL FUND STABILIZATION ACT [Repealed] (§§ 27-103-77 — 27-103-87) › Section 27-103-87 - [Repealed]

Repealed by Laws, 1984, 1st Ex Sess, ch. 10, § 9, eff. 7/1/1984.
Laws, 1982, ch. 428, § 6.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-103 - Definitions

(1)
For the purpose of Sections
27-103-101
through
27-103-139
and
27-104-1
through
27-104-27
, the term "state general-fund agency" or "general-fund agency" shall mean any agency, department, institution, board or commission of the State of Mississippi which is supported in whole or in part by appropriations from the General Fund; but such term shall not include the Legislature.
(2)
For the purposes of Sections
27-103-101
through
27-103-139
and
27-104-1
through
27-104-27
, the term "state special-fund agency" or "special-fund agency" shall mean any agency, department, institution, board or commission of the State of Mississippi which receives no appropriation from the General Fund, but which is supported entirely from special fund sources, by appropriation, or otherwise, but such term shall not include the State Highway Department; nor shall such term include the Mississippi Industries for the Blind.
(3)
For the purposes of Sections
27-103-101
through
27-103-139
and
27-104-1
through
27-104-27
, the term "state agency" shall mean any general fund agency or special fund agency as defined in this section, or the State Highway Department, or the Division of State Aid Road Construction of the State Highway Department as is evident from the context wherein it is used.
(4)
For the purposes of Sections
27-103-101
through
27-103-139
and
27-104-1
through
27-104-27
, the term "special funds" shall mean all revenues and/or income other than appropriations from the State General Fund which are received, collected by, or available for the support of or expenditure by any state general-fund agency or special-fund agency or the State Highway Department or the Division of State Aid Road Construction of the State Highway Department, whether such funds be derived from taxes or fees collected by or for such general-fund agency or special-fund agency or the State Highway Department or the Division of State Aid Road Construction of the State Highway Department, as the case may be, or from any other types of revenue from any other source.
(5)
For the purposes of Sections
27-103-101
through
27-103-139
and
27-104-1
through
27-104-27
, the term "special funds" shall include revolving funds and all funds received from the United States Government by any state general-fund agency or special-fund agency, but shall not include any revolving fund established prior to July 1, 1984, for the purpose of paying or retiring any indebtedness as is authorized by statute.
Laws, 1984, ch. 488, § 56; Laws, 1985, ch. 320; Laws, 1985, ch. 525, § 2, eff. 7/1/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-105 - Endowment funds, certain research funds and private gifts not exempt from budget procedures

Endowment funds from whatever source received, research funds from other than state appropriations, and private gifts to designated agencies or for designated purposes, may not be considered as special funds for the purposes of this chapter and may not be exempt from its terms and provisions.
Laws, 1984, ch. 488, § 57; Laws, 1989, ch. 532, § 49, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-107 - Reports

All receipts, disbursements, assets, liabilities, encumbrances and fund balances shall be reported to the legislative budget office in regular reports and at such additional periods as the legislative budget office may require. All general fund agencies shall file such reports monthly with the legislative budget office on or before the fifteenth day of the succeeding month. The reports must contain such information and in such form as shall be required by the legislative budget office.
Laws, 1984, ch. 488, § 58, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-109 - Special fund agency reports

Special-fund agencies may be required to file monthly financial statements or reports in accordance with generally accepted accounting principles, and such agencies may be required to file quarterly or annual reports. The determination of the type of reports and the periods to be covered by such reports shall be determined by the legislative budget office.
Laws, 1984, ch. 488, § 59, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-111 - Director; authority; compensation; clerical and technical assistants

The business of the committee and the legislative budget office shall be administered by a director, who shall be appointed by the committee and who shall serve at the will and pleasure of the committee. He shall receive such compensation as may be provided by the committee and shall perform such duties as may be prescribed by this or any other statute. Subject to the approval of the committee, he shall have the authority to appoint and employ such stenographic, secretarial, clerical and technical assistants as may be necessary to perform the duties required of the committee and to fix the salaries thereof. All salaries established herein shall be subject to the approval of the committee.
Laws, 1984, ch. 488, § 60, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-113 - Budget preparation

It shall be the duty of the Legislative Budget Office to prepare an overall balanced budget of the entire expenses and income of the state for each fiscal year, which budget shall encompass the operations of all general-fund agencies and all special-fund agencies and the Mississippi Department of Transportation and the Division of State Aid Road Construction of the Mississippi Department of Transportation. Beginning with the 1996 fiscal year, such budget shall be prepared in a format which will include performance measurement data associated with the various programs operated by each agency. Said overall budget shall be completed prior to December 15 before the convening of the Legislature at the regular session.
Laws, 1984, ch. 488, § 61; Laws, 1986, ch. 500, § 9; Laws, 1994, ch. 602, § 3; Laws, 2001, ch. 336, § 1, eff. 3/5/2001.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-114 - Proposed budget to include multiyear plan for all agencies included in budget, all funding sources, and identified program categories

The Legislative Budget Office shall prepare and include in the proposed budget a multiyear plan for all agencies included in the proposed budget, for all sources of funding, and for such program categories as the Legislative Budget Office identifies. Such plan shall be based on the actual experience of the immediately preceding three (3) fiscal years, on the approved current fiscal year budget, and on estimates for at least the four (4) succeeding fiscal years.
Added by Laws, 2017EX1, ch. 6, SB 2002,§ 6, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-115 - Recommendations and studies as to state agencies

It shall be the further duty of the Legislative Budget Office to make continuous and careful study of all state agencies, and it may make recommendations to the State Legislature for abolition or consolidation or creation of state agencies.
Laws, 1984, ch. 488, § 62, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-117 - Duties of director of Legislative Budget Office

It shall be the duty of the director of the Legislative Budget Office to familiarize himself with the operations, needs, requirements and anticipated expenses and income of all state agencies and, for such purpose, he shall have the authority to require any state agency to furnish him with any and all necessary information.
Laws, 1984, ch. 488, § 63, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-119 - Consultation with legislative committees by director

It shall be further required of the director of the Legislative Budget Office, when the legislature is in session, to consult with the finance and appropriations committees of the senate and the ways and means and appropriations committees of the house of representatives as those committees may require.
Laws, 1984, ch. 488, § 64, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-121 - Budget; parts and summary

The overall budget so prepared shall be in three (3) parts as specified in Sections
27-103-101
through
27-103-139
and
27-104-1
through
27-104-27
and shall contain a general summary of the three (3) parts.
Laws, 1984, ch. 488, § 65, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-123 - Part 1 of budget; contents

Part 1 of the overall budget shall include therein the requested budget and the recommended budget for each general fund agency and the proposed revenue by means of which the recommended appropriations can be met.
The overall budget shall show, for each general fund agency, in addition to such other information as may be prescribed by the Legislative Budget Office, the following:
(a)
The amount appropriated from the General Fund for the current fiscal year, all special funds receipts already collected and available in the current fiscal year, and an estimate of all special funds which will be collected, or otherwise will become available, by the end of the then current fiscal year;
(b)
The estimated amount of all expenditures to be made or obligations to be incurred payable from general or special funds during the then current fiscal year;
(c)
The estimated aggregate amount of funds which will be needed by the agency for the succeeding fiscal year; beginning with the 1995 fiscal year and in the event that any services proposed to be provided by the agency in the succeeding fiscal year are Medicaid reimbursable, any state general matching funds necessary for such reimbursements shall be included in the agency's proposed budget, and the appropriation to the Division of Medicaid in the 1995 fiscal year shall be adjusted accordingly;
(d)
The estimated aggregate amount of special funds, if any, which will be available during the succeeding fiscal year, including any balances which will be on hand at the close of the then current fiscal year;
(e)
The estimated amount which will be needed and which will require change in existing law or laws;
(f)
If any new item of expense is included in the proposed budget of any general fund agency, the reason therefor shall be given; and in any case where the Legislative Budget Office shall eliminate or reduce any item or items in the budget request of any general fund agency, it shall note briefly the reasons therefor, together with the reasons advanced by the agency in support of the item or items eliminated or reduced.
Laws, 1984, ch. 488, § 66; Laws, 1994, ch. 649, § 9, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-125 - Separation of items; limitation on expenditures; recommendations as to additional taxes or sources of revenue

The proposed budget of each state agency shall show the amounts required for operating expenses separately from the amounts required for permanent improvements. The overall budget shall show, separately by each source, the estimated amount of general fund revenue and of special fund revenues of general fund agencies. The total proposed expenditures in Part 1 of the overall budget shall not exceed the amount of estimated revenues that will be available in the general and special funds for appropriation or use during the succeeding fiscal year, including any balances other than unencumbered balances in general funds that will be on hand in the general and special funds at the close of the then current fiscal year. The total proposed expenditures from the State General Fund in Part 1 of the overall budget shall not exceed ninety-eight percent (98%) of the amount of general fund revenue estimate for the succeeding fiscal year. The general fund revenue estimate shall be the estimate jointly adopted by the Governor and the Joint Legislative Budget Committee. The Legislative Budget Office may recommend additional taxes or sources of revenue if in its judgment those additional funds are necessary to adequately support the functions of the state government.
Laws, 1984, ch. 488, § 67; Laws, 1992, ch. 484, § 12; Laws, 1993, ch. 509, § 2; Laws, 2001, ch. 518, § 4; Laws, 2003, ch. 507, § 1; Laws, 2004, ch. 595, § 1; Laws, 2005, 2nd Ex Sess, ch. 2, § 1; Laws, 2008, ch. 507, § 2; Laws, 2009, ch. 563, § 1; Laws, 2010, ch. 562, § 1, eff. 5/21/2010.
Amended by Laws, 2021, ch. 472, HB 109,§ 1, eff. 4/19/2021.
Amended by Laws, 2017EX1, ch. 6, SB 2002,§ 7, eff. 7/1/2017.
Amended by Laws, 2017, ch. 440, SB 2649, 1, eff. 4/18/2017.
Amended by Laws, 2016, ch. 460, HB 878, 2, eff. 7/1/2016.
Amended by Laws, 2015, ch. 471, HB 434, 2, eff. 4/22/2015.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-131 - Failure or refusal to file budget request; proceedings

If any officer or employee of any state agency whose duty it is to do so shall refuse or fail to file a budget request with such information and in such form and in such detail and within such time as the legislative budget office may require in the exercise of its authority, the director shall prepare and file, or cause to be prepared and filed, a budget request for such agency, and the expense thereof shall be personally borne by said officer or employee, and he or she shall be responsible on his or her official bond for the payment of the expense; provided that a negligently prepared budget shall be considered as a refusal or failure under the provisions of this section. The records of the legislative budget office and the overall budget submitted by it to the Legislature shall clearly identify and set forth all the facts relative to any agency budget request prepared by the director under the authority of this section.
Laws, 1984, ch. 488, § 70, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-133 - Visitation of state agencies; hearings

The director of the Legislative Budget Office, in person or by assistant, may visit such state agencies as the committee deems necessary to obtain information as to the needs or requirements thereof, and may hold hearings at such place or places as may be designated for such purpose.
Laws, 1984, ch. 488, § 71, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-135 - Information to be furnished by tax, fee-collecting or other revenue-producing agency; reports

(1)
At such regular or special times and on such forms as the Legislative Budget Office may require, every tax or fee-collecting or other revenue-producing agency shall furnish the Legislative Budget Office with complete and detailed information as to the amount of revenue collected or otherwise received by it during the then current fiscal year, together with an estimate of the revenue that is anticipated for such succeeding periods as the Legislative Budget Office may require. In addition, each state agency that maintains funds in accounts that are not in the State Treasury shall furnish the Legislative Budget Office with detailed information about the amount of those funds that the agency has on hand and the location of those funds.
(2)
At such regular or special times and on such forms as the State Fiscal Officer may require, every tax or fee-collecting or other revenue-producing agency shall furnish the Department of Finance and Administration with complete and detailed information as to the amount of revenue collected or otherwise received by it during the then current fiscal year, together with an estimate of the revenue that is anticipated for such succeeding periods as the board may require. The information required to be furnished under this section shall include all revenues from every fee, penalty, tax, assessment or other charge levied, whether authorized by law or not, and shall further include an itemized statement by the agency of the costs of services for which fees are charged, comparing the costs with revenues generated by the fees.
(3)
The State Fiscal Officer shall review the information so furnished and report to the Legislature any fees that do not appear to be reasonably calculated to recover the costs of services for which the fees are charged, and any fees that are collected without legal authority.
Laws, 1984, ch. 488, § 72; Laws, 1985, ch. 525, § 3; Laws, 2004, ch. 595, § 4, eff. 7/1/2004.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › JOINT LEGISLATIVE BUDGET COMMITTEE; LEGISLATIVE BUDGET OFFICE (§§ 27-103-101 — 27-103-139) › Section 27-103-137 - Hearings on budget requirements; copies of budget

The Legislative Budget Office shall hold such hearings as may be necessary to determine the actual budget requirements of the agencies. The state fiscal management board and the governor's budget officer shall be notified of such hearings and the board and any staff members of the board and of the governor's office may attend such hearings in order to give the governor adequate information on which to base any budget recommendations he may desire to submit to the legislature. The Legislative Budget Office shall have made a sufficient number of copies of its proposed budget in order that the data contained therein will be available to the members of the Legislature for consideration, and to provide a copy for each state agency included in the budget proposal, and shall forward a copy to each member or member-elect of the Legislature and to each state agency on or about December 15 of each year.
Laws, 1984, ch. 488, § 73, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › MISSISSIPPI PERFORMANCE BUDGET AND STRATEGIC PLANNING ACT OF 1994 (§§ 27-103-151 — 27-103-159) › Section 27-103-151 - Short title; purpose

Sections 27-103-151 through
27-103-157
shall be cited as the "Mississippi Performance Budget and Strategic Planning Act of 1994." The processes and procedures established by Sections 27-103-151 through
27-103-157
are derived in large measure from recommendations contained within the study entitled "The Mississippi Budgeting Process" issued by the Joint Legislative Budget Committee in December 1992 as required by Section
27-103-209
.
Laws, 1994, ch. 602, § 1, eff. 4/8/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › MISSISSIPPI PERFORMANCE BUDGET AND STRATEGIC PLANNING ACT OF 1994 (§§ 27-103-151 — 27-103-159) › Section 27-103-153 - Appropriation bills to include performance targets; performance measurement data to be maintained and reported

(1)
Beginning with the 1996 fiscal year, the appropriation bills enacted to provide funding for each state agency or institution shall include performance targets for each performance measure established for each program within each such agency. Said performance targets shall be established annually by the Legislature and shall be based upon the funding level authorized for each agency within its appropriation bill. The Department of Finance and Administration shall provide accounting system services to each agency to allow both program expenditures and performance measurement data to be maintained and reported in such form and in such detail as may be required by the Joint Legislative Budget Committee.
(2)
As provided in Section
27-103-159
, the Department of Corrections, the Department of Education, the Department of Health and the Department of Transportation may be exempted from the requirements of this section.
Laws, 1994, ch. 602, § 5, eff. 4/8/1994.
Amended by Laws, 2014, ch. 444, HB 677, 2, eff. 7/1/2014.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › MISSISSIPPI PERFORMANCE BUDGET AND STRATEGIC PLANNING ACT OF 1994 (§§ 27-103-151 — 27-103-159) › Section 27-103-155 - Evaluation of performance accomplishments; funding; reports; agency five-year strategic plans; Legislature review

(1)
Beginning with the 1995 fiscal year, the Legislature shall make available funds for the employment of such persons as may be required to conduct an evaluation of the actual performance accomplishments of each agency and its programs in comparison to the targeted performance levels established within the appropriation bill for each agency and its programs. The results of such evaluations shall be prepared in such form and in such detail as may be required by the Joint Legislative Budget Committee. Beginning with the 1996 fiscal year, the Legislative Budget Office and the Department of Finance and Administration shall review the five-year strategic plans submitted by each agency as an addendum to its budget request and shall make copies of said plans available to the Legislature for review and consideration.
(2)
As provided in Section
27-103-159
, the Department of Corrections, the Department of Education, the Department of Health and the Department of Transportation may be exempted from the requirements of this section, except for those requiring the production of agency strategic plans.
Laws, 1994, ch. 602, § 6, eff. 4/8/1994.
Amended by Laws, 2014, ch. 444, HB 677, 3, eff. 7/1/2014.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › MISSISSIPPI PERFORMANCE BUDGET AND STRATEGIC PLANNING ACT OF 1994 (§§ 27-103-151 — 27-103-159) › Section 27-103-157 - Establishment of innovation incentive program to develop and implement innovative cost saving measures; innovation incentive awards

The Department of Finance and Administration is hereby authorized and directed to establish an innovation incentive program whereby agencies which develop and implement innovative cost saving measures can receive both public commendation and monetary reward in recognition of their efforts. The Department of Finance and Administration shall develop policies and procedures as may be required in order to properly administer said program and such policies and procedures shall include the development of evaluation criteria by which the cost saving results of the various innovations can be calculated and compared against the innovations of other agencies. The Department of Finance and Administration shall make all agencies aware of the innovation incentive program and shall encourage the participation of agencies in the program.
The Department of Finance and Administration shall submit its recommendations for innovation incentive awards to the Legislature for consideration on or before January 1 of each year. The recommendations of the Department of Finance and Administration shall include the following items of information:
(a)
proposed recipients of awards,
(b)
the proposed amount of the monetary award, and
(c)
the proposed manner in which the monetary award should be made available to the recipient. The Legislature may hold hearings in regard to the innovations recommended for consideration by the Department of Finance and Administration and may, in its discretion, appropriate funds to reward agencies for innovations.
Laws, 1994, ch. 602, § 7, eff. 4/8/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › BUDGET REFORM ACT OF 1992 (§§ 27-103-201 — 27-103-213) › Section 27-103-201 - Short title

Chapter 484, Laws of 1992, shall be known and may be cited as the "Budget Reform Act of 1992."
Laws, 1992, ch. 484 § 1, eff. 5/7/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › BUDGET REFORM ACT OF 1992 (§§ 27-103-201 — 27-103-213) › Section 27-103-204 - State Treasurer authorized to borrow funds from Working Cash-Stabilization Reserve Fund and other funds to offset temporary cash flow deficiencies in the Budget Contingency Fund; limited aggregate amount authorized; notice of transfers

The State Treasurer is authorized and directed to borrow funds from the Working Cash-Stabilization Reserve Fund created in Section
27-103-203
or from special funds in the State Treasury, or both, to offset any temporary cash flow deficiencies in the Budget Contingency Fund created in Section
27-103-301
regarding Budget Contingency Fund monies generated underLaws, 2002, ch. 539. The amount borrowed from the Working Cash-Stabilization Reserve Fund or from special funds in the State Treasury, or both, shall not exceed One Hundred Nineteen Million Two Hundred Thousand Dollars ($119,200,000.00) in the aggregate. The State Treasurer shall reimburse, from Budget Contingency Fund monies generated underLaws, 2002, ch. 539, the Working Cash-Stabilization Reserve Fund or special funds in the State Treasury, or both, for all sums borrowed for such temporary cash flow deficiency purposes. The State Treasurer shall immediately notify the Legislative Budget Office and the State Department of Finance and Administration of each transfer into and out of such funds.
Laws, 2002, ch. 539, § 5, eff. 7/1/2002.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › BUDGET REFORM ACT OF 1992 (§§ 27-103-201 — 27-103-213) › Section 27-103-204.1 - State Treasurer authorized to borrow funds from Working Cash-Stabilization Reserve Fund and other funds to offset temporary cash flow deficiencies in the GF Obligations Fund; limited aggregate amount authorized; notice of transfers

Through the end of fiscal year 2028, the State Treasurer may borrow funds from the Working Cash-Stabilization Reserve Fund created in Section
27-103-203
to offset any temporary cash flow deficiencies in the GF Obligations Fund (Fund No. 22951000000). The amount borrowed from the Working Cash-Stabilization Reserve Fund under this section shall not exceed Two Hundred Fifty Million Dollars ($250,000,000.00) during any month. The State Treasurer may escalate his or her budget and expend the amount of any funds borrowed from the Working Cash-Stabilization Reserve Fund under this section in accordance with rules and regulations of the Department of Finance and Administration in a manner consistent with the escalation of federal funds. The State Treasurer shall reimburse the Working Cash-Stabilization Reserve Fund from the GF Obligations Fund for all sums borrowed for such temporary cash flow deficiency purposes within twenty (20) working days after the funds were borrowed. The State Treasurer shall immediately notify the Legislative Budget Office and the State Department of Finance and Administration of each transfer into and out of such funds.
Amended by Laws, 2024, ch. 2, HB 1704,§ 11, eff. 4/8/2024.
Added by Laws, 2023, ch. 549, § 27, eff. 4/1/2023.