reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-205

Current through June 25, 2024
The Registry shall maintain tax lien information in a form
				  that permits such information to be printed to written form. Information to be
				  identified includes:
1. The name of
				the debtor;
2. The last known
				address of the debtor;
3. The name
				and address of the Department;
4.
				The tax lien number assigned to the tax lien by the Department;
5. The total amount of tax, penalty,
				interest, and costs through the date of enrolling the tax lien;
6. The date of original enrollment of the tax
				lien, along with the county where originally filed if applicable; and
7. The date of reenrollment of the tax lien,
				if applicable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-301

Current through June 25, 2024
The Department shall file in the Registry a notice of
				  cancellation of the tax lien when the liability is paid in full or when
				  additional documentation is provided that resolved the liability. Tax liens
				  cancelled due to full payment or documentation being provided will not be
				  removed from the Registry but only noted as cancelled due to being
				  satisfied.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-302

Current through June 25, 2024
Payment in full includes payment of the total amount due. The
				  amount due may include adjustments for prior payments made toward satisfying
				  the liability, additional interest and penalty accrued on the balance of the
				  liability to date or adjustments resulting from filing documentation which may
				  resolve the liability partially or in full.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-303

Current through June 25, 2024
A tax lien enrolled with the Registry requiring
				  administrative correction by the Department will be cancelled within two (2)
				  working days of determination with the tax lien being removed from the
				  Registry. The Department will issue a letter to the debtor verifying that the
				  tax lien was cancelled and removed from the Registry due to an administrative
				  correction and therefore void. Because the tax lien is removed from the
				  Registry, the debtor can access additional copies of the letter through their
				  Taxpayer Access Point (TAP) account.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-304

Current through June 25, 2024
The tax lien is considered public information once enrolled
				  and may be obtained by a credit bureau company. The Department does not govern
				  the credit bureau company or its report. A debtor will be responsible for
				  contacting the credit bureau company to resolve any dispute about the accuracy
				  of any credit report.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-305

Current through June 25, 2024
A tax lien may be released with respect to particular
				  property if the Department determines that the consideration paid for the
				  release reflects the extent to which the tax lien being released attached to
				  this particular property and that the issuance of this partial release will not
				  jeopardize the collection of taxes, interest, penalties, or other costs due to
				  the State. Requests for a partial release should be submitted to the Chairman
				  of the Board of Review for the Department of Revenue. The requests should
				  include identifying information of the property involved, including a legal
				  description if real property, the reason for the request, and a statement of
				  the consideration offered for the partial release. Any other information which
				  would assist in the consideration of a partial release request should also be
				  provided. Examples include sales documents and copies of other tax liens and
				  encumbrances, if applicable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 07 - Justice Court Collections Payment Program › Section 35-1-07-101

Current through June 25, 2024
The Justice Court Collections Payment Program was created to
				  provide support for salaries of justice court personnel, for the purchase,
				  operation and maintenance of software and equipment, for facility planning and
				  improvement, and for other expenses incurred for the purpose of collecting
				  fines and assessments within the justice court system. The Mississippi
				  Department of Revenue (DOR) is responsible for the administration of the
				  program, the disbursement of monies to participating counties when appropriated
				  by the legislature, and for ensuring that the justice court system of a
				  participating county practices proper and effective collection procedures for
				  the collection of fines and other assessments.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 07 - Justice Court Collections Payment Program › Section 35-1-07-102

Current through June 25, 2024
Counties must qualify in order to participate in the
				  disbursements from the Justice Court Collections Payment Program. To qualify,
				  the Board of Supervisors of a county must contract with a private attorney or
				  private collection agent or agency to collect delinquent fees, fines and other
				  assessments as provided by Miss. Code Ann. Section
				  19-3-41(2).
				  Using a county employee for these services does not qualify the county to
				  receive the distribution. The county must submit to the DOR the following
				  information in order to be considered as participating:
1. The name of the county;
2. The name and address of the person or
				department that will be the contact for this program; and
3. A copy of the contract made with the
				collection entity including the services being performed and the time frame
				governed by the contract.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 07 - Justice Court Collections Payment Program › Section 35-1-07-103

Current through June 25, 2024
The DOR will issue a letter to the county either approving or
				  denying participation in the disbursements from the Justice Court Collections
				  Payment Program. The participating county becomes eligible for disbursements on
				  the effective date of the contract. Disbursements begin the quarter following
				  qualification of participation and are retroactive to the effective date of the
				  contract, as long as the effective date is within the same fiscal year (July 1
				  - June 30). The county must notify the DOR in writing upon early termination or
				  discontinuance of the contract. In order to maintain participation in the
				  Justice Court Collections Payment Program a valid contract must be provided
				  annually to the DOR by the anniversary date indicated in the approval of
				  participation letter.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 07 - Justice Court Collections Payment Program › Section 35-1-07-104

Current through June 25, 2024
An assessment is collected by the justice court system from
				  each person upon whom the court imposes a fine or other penalty for any
				  misdemeanor specified as "other misdemeanors" in Miss. Code Ann. Section
				  99-19-73(6).
				  The assessments are then remitted to the Department of Finance and
				  Administration (DFA) in the normal monthly settlements. The DFA accounts for
				  and deposits the money into the General Fund. By the end of the month following
				  the end of each calendar quarter, the DOR will calculate the total amount that
				  should be distributed from the Justice Court Collections Payment Program to
				  each participating county using DFA accounting reports. The DOR will then send
				  the calculated distribution amount to each participating
				  county.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 07 - Justice Court Collections Payment Program › Section 35-1-07-106

Current through June 25, 2024
Per Miss. Code Ann. Section
				  9-11-35,
				  disbursements of money from the program may only be used to provide support for
				  the following:
1. Salaries for justice
				court personnel;
2. Purchase,
				operation and maintenance of software and equipment;
3. Facility planning and
				improvement;
4. Other expenses
				incurred for the purpose of collecting fines and assessments within the justice
				court system; and
5. Defraying
				costs associated with collection actions under Miss. Code Ann. Section
				19-3-41(4)
				for the collection of delinquent fines and other assessments.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 07 - Justice Court Collections Payment Program › Section 35-1-07-201

Current through June 25, 2024
Payment of fines and other assessments within the justice
				  court system are due at the time assessed. If the individual cannot pay at that
				  time, a record of the assessment should be made. The record should contain the
				  date of the assessment, the reason for the assessment, the amount of the
				  assessment, any amount paid against the assessment, and the name, address and
				  phone number of the person assessed. After thirty (30) days, if payment has not
				  been received, a letter requesting payment should be mailed to the last known
				  address. If payment is not received after an additional thirty (30) days, a
				  phone call should be made. These fines and other assessments are determined to
				  be delinquent after ninety (90) days and may be turned over to a private
				  attorney or private collection agency or agent.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 07 - Justice Court Collections Payment Program › Section 35-1-07-202

Current through June 25, 2024
There shall be due to the county from any person whose
				  delinquent payment is collected pursuant to a contract executed under Miss.
				  Code Ann. Section
				  19-3-41
				  an amount, in addition to the delinquent payment, not to exceed twenty-five
				  percent (25%) of the delinquent payment for collections made within this state
				  and not to exceed fifty percent (50%) of the delinquent payment for collections
				  made outside of this state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 07 - Justice Court Collections Payment Program › Section 35-1-07-203

Current through June 25, 2024
If a county uses its own employees to collect any type of
				  delinquent payment owed to the county, then from and after July 1, 1999, the
				  county may charge an additional fee for collection of the delinquent payment
				  provided the payment has been delinquent for ninety (90) days. The collection
				  fee may not exceed twenty-five percent (25%) of the delinquent payment if the
				  collection is made within this state and may not exceed fifty percent (50%) of
				  the delinquent payment if the collection is made outside this state. In
				  conducting collection of delinquent payments, the county may utilize credit
				  cards or electronic fund transfers. The county may pay any service fees for the
				  use of such methods of collection from the collection fee, but not from the
				  delinquent payment.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-101

Current through June 25, 2024
The Municipal Court Collections Payment Program was created
				  to provide support for salaries of municipal court personnel, for the purchase,
				  operation and maintenance of software and equipment, for facility planning and
				  improvement, and for other expenses incurred for the purpose of collecting
				  fines and assessments within the municipal court system. The Mississippi
				  Department of Revenue (DOR) is responsible for the administration of the
				  program, the disbursement of monies to participating cities when appropriated
				  by the legislature, and for ensuring that the municipal court system of a
				  participating municipality practices proper and effective collection procedures
				  for the collection of fines and other assessments.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-102

Current through June 25, 2024
Municipalities must qualify in order to participate in the
				  disbursements from the Municipal Court Collections Payment Program. To qualify,
				  the governing authority of a municipality must contract with a private attorney
				  or private collection agent or agency to collect delinquent fees, fines and
				  other assessments as provided by Miss. Code Ann. Section
				  21-17-1(6).
				  Using a municipal employee for these services does not qualify the municipality
				  to receive the distribution. The municipality must submit to the DOR the
				  following information in order to be considered as participating:
1. The name of the municipality;
2. The name and address of the person or
				department that will be the contact for this program; and
3. A copy of the contract made with the
				collection entity including the services being performed and the time frame
				governed by the contract.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-103

Current through June 25, 2024
The DOR will issue a letter to the municipality either
				  approving or denying participation in the disbursements from the Municipal
				  Court Collections Payment Program. The participating municipality becomes
				  eligible for disbursements on the effective date of the contract. Disbursements
				  begin the quarter following qualification of participation and are retroactive
				  to the effective date of the contract, as long as the effective date is within
				  the same fiscal year (July 1 - June 30). The municipality must notify the DOR
				  in writing upon early termination or discontinuance of the contract. In order
				  to maintain participation in the Municipal Court Collections Payment Program a
				  valid contract must be provided annually to the DOR by the anniversary date
				  indicated in the approval of participation letter.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-104

Current through June 25, 2024
An assessment is collected by the municipal court system from
				  each person upon whom the court imposes a fine or other penalty for any
				  misdemeanor specified as "other misdemeanors" in Miss. Code Ann. Section
				  99-19-73(6).
				  The assessments are then remitted to the Department of Finance and
				  Administration (DFA) in the normal monthly settlements. The DFA accounts for
				  and deposits the money into the General Fund. By the end of the month following
				  the end of each calendar quarter, the DOR will calculate the total amount that
				  should be distributed from the Municipal Court Collections Payment Program to
				  each participating municipality using DFA accounting reports. The DOR will then
				  send the calculated distribution amount to each participating
				  municipality.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-106

Current through June 25, 2024
Per Miss. Code Ann. Section
				  21-23-23,
				  disbursements of money from the program may only be used to provide support for
				  the following:
1. Salaries for
				municipal court personnel;
2.
				Purchase, operation and maintenance of software and equipment;
3. Facility planning and
				improvement;
4. Other expenses
				incurred for the purpose of collecting fines and assessments within the
				municipal court system; and
5.
				Defraying costs associated with collections actions when a municipality uses
				its own employees to collect delinquent fines and other assessments
				owed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-201

Current through June 25, 2024
Payment of fines and other assessments within the municipal
				  court system are due at the time assessed. If the individual cannot pay at that
				  time, a record of the assessment should be made. The record should contain the
				  date of the assessment, the reason for the assessment, the amount of the
				  assessment, any amount paid against the assessment, and the name, address and
				  phone number of the person assessed. After thirty (30) days, if payment has not
				  been received, a letter requesting payment should be mailed to the last known
				  address. If payment is not received after an additional thirty (30) days, a
				  phone call should be made. These fines and other assessments are determined to
				  be delinquent after ninety (90) days and may be turned over to a private
				  attorney or private collection agency or agent.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-202

Current through June 25, 2024
There shall be due to the municipality from any person whose
				  delinquent payment is collected under a contract executed as provided in Miss.
				  Code Ann. Section
				  21-17-1(6)
				  an amount, in addition to the delinquent payment, not to exceed twenty-five
				  percent (25%) of the delinquent payment for collections made within this state,
				  and not to exceed fifty percent (50%) of the delinquent payment for collections
				  made outside of this state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-203

Current through June 25, 2024
If a municipality uses its own employees to collect any type
				  of delinquent payment owed to the municipality, then from and after July 1,
				  2000, the municipality may charge an additional fee for collection of the
				  delinquent payment provided the payment has been delinquent for ninety (90)
				  days. The collection fee may not exceed twenty-five percent (25%) of the
				  delinquent payment if the collection is made within this state and may not
				  exceed fifty percent (50%) of the delinquent payment if the collection is made
				  outside this state. In conducting collection of delinquent payments, the
				  municipality may utilize credit cards or electronic fund transfers. The
				  municipality may pay any service fees for the use of such methods of collection
				  from the collection fee, but not from the delinquent payment.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-301

Current through June 25, 2024
In accordance with Miss. Code Ann. Section
				  21-23-23,
				  excess monies allocated to the Municipal Court Collections Fund may be awarded
				  as grants to participating municipalities as long as the use of the money is
				  consistent with the purpose of the fund.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-303

Current through June 25, 2024
Municipal court collections grants will only be made to
				  participating municipalities that will use the monies to provide support for
				  the purposes listed in Section 105 of this regulation. The maximum amount that
				  a city may receive from the fund is equal to the amount of deposits made into
				  the fund by that city, less five percent (5%) that is retained by the DOR.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-304

Current through June 25, 2024
The amount of grant funds available will be determined at
				  the end of each fiscal year based on the amount of excess money remaining in
				  the Municipal Court Collections Fund and will be posted on the DOR website. A
				  grant award is neither entitled nor guaranteed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-305

Current through June 25, 2024
In order to receive consideration for a grant from the DOR
				  the participating municipality must submit a proposal between July 1 and August
				  31 of each year containing the following:
1. The name of the municipality;
2. The name and address of the contact
				person;
3. The date of request;
4. A detailed narrative
				description of how the grant funds will be used and what they will be used for;
5. A timeline from the start date
				to the completion of the project;
6. Plans for how the municipality will
				account for the expenditure;
7. An
				itemized budget of the project or plan in which the grant funds will be used.
				The itemized budget should include the overall total costs of conducting the
				project or plan and how the grant funds will be applied;
8. If the proposal is supported or matched by
				additional funding by governments or other grant awards;
9. A copy of any local, state and federal
				permits applicable to the project;
10. A copy of the contract if the proposed
				uses of the grant funds include a contract; and
11. The selection process for the hiring of a
				contractor must be disclosed if a contractor is used.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-306

Current through June 25, 2024
The DOR Grant Review Committee (Grant Committee) will review
				  and either accept or deny the grant proposal based on consistency with these
				  regulations and the availability of funds. A letter response containing the
				  decision will be sent to each municipality that submits a proposal.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-307

Current through June 25, 2024
Proposals will be evaluated and ranked with preference for
				  approval based on the following factors:
1. Level of need;
2. Supporting or matching funds by government
				or other grant awards;
3. Previous
				grant approvals from this fund;
4.
				The need for additional funding supplemental to this grant award in order to
				complete the proposed project; and
5. Any other factors the Grant Committee
				deems relevant.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-308

Current through June 25, 2024
When funds requested exceed funds available, the ranking
				  factors above may be used to determine which proposals are awarded grant
				  funding. The Grant Committee, in its discretion, may also apportion available
				  funding to applicants in a fair and equitable manner when the factors above do
				  not yield clear award preferences.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-309

Current through June 25, 2024
The Grant Committee may refuse to approve a grant proposal
				  for any of the following reasons:
1.
				The proposal is inconsistent with these regulations or with any State law.
2. The participating municipality
				has failed to provide a complete proposal per Section 305 of these regulations.
3. The proposal contains incorrect
				information.
4. The proposal
				contains expenditures of grant funds that are unnecessary or that exceed usual
				and customary costs.
5.
				Insufficient grant funds in the municipal court collections fund.
6. The grant proposal is ranked lower by the
				Grant Committee than other proposals based on the factors in Section 307 of
				these regulations.
7. The proposal
				is submitted by a participating municipality that is in violation of any
				condition of a previously awarded grant by the DOR.
8. Any other factors as determined by the
				DOR.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-310

Current through June 25, 2024
Grant award conditions:
1. All grants require compliance with all
				applicable procurement and purchasing regulations established pursuant to state
				law.
2. No grant funds should be
				utilized for costs not identified in the approved grant proposal unless
				otherwise approved by the DOR.
3.
				A project must begin within six (6) months of receipt of the grant award or the
				monies shall be forfeited back to the DOR.
4. Grants are awarded on a prospective basis
				only, meaning that the grant award date must occur before the project start
				date.
5. At the discretion of the
				DOR, monies which are unspent after the completion of the project or the
				expiration date of the grant award, whichever occurs first, shall be forfeited
				back to the DOR.
6. The expiration
				date of the grant award is one year from the grant award date unless otherwise
				approved by DOR.
7. The DOR may
				include any other conditions as part of the grant award that it determines is
				necessary including project specific conditions.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-311

Current through June 25, 2024
A quarterly report and a final report upon completion of the
				  project must be submitted to the DOR that includes a description of the
				  progress of the project, expenditures to date and the current balance of the
				  grant. All source documentation should be included with the quarterly report.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 08 - Municipal Court Collections Payment Program › Section 35-1-08-312

Current through June 25, 2024
A report of all distributions and grant approvals for each
				  fiscal year will be made available to the State Auditor's Office.
				  Municipalities awarded grant funds are responsible for maintaining proper
				  documentation to verify that funds were spent only on eligible project costs
				  per the proposal.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 01 - Definitions › Section 35-2-01-01-100 - Definitions

Current through June 25, 2024
When used in Title 35, Part II of the Mississippi
					 Administrative Code:
1. "Alcoholic
				  beverage" means any alcoholic liquid, including distilled spirits, as defined
				  by Miss. Code Ann. Section
				  67-1-5,
				  of more than 6% alcohol by weight, and native wines and wine, as defined by
				  Miss. Code Ann. Section
				  67-1-5,
				  of more than 5% alcohol by weight, capable of being consumed by a human being.
				  The term does not include light wines, light spirit products, and beer, as
				  defined by Miss. Code Ann. Section
				  67-3-3.
2. "Bailment warehouse" is a warehousing
				  method whereby alcoholic beverages owned by the vendor are stored in the Liquor
				  Distribution Center (LDC) for subsequent purchase by the Department and
				  shipment to retail permittees.
3.
				  "Board of Tax Appeals" means the three-member appeal body as legally
				  constituted and authorized by statute.
4. "Chief of Enforcement" means the head of
				  the Alcoholic Beverage Control Division Enforcement Section or his
				  designee.
5. "Commissioner" means
				  the Commissioner of the Department of Revenue or his designee.
6. "Department" or "Department of Revenue"
				  means the various offices, bureaus, and divisions of the Mississippi Department
				  of Revenue that incorporate the functional duties and responsibilities of the
				  Commissioner as authorized by law.
7. "Director" means the Office Director of
				  the Alcoholic Beverage Control Division or his designee.
8. "Division" means the Alcoholic Beverage
				  Control Division of the Department of Revenue and shall include its director,
				  enforcement personnel and all other employees.
9. "Executive Director" means the Executive
				  Director of the Board of Tax Appeals.
10. "NABCA" means the National Alcohol
				  Beverage Control Association.
11.
				  "On-premise retailer permittee" means any person issued a permit authorizing
				  the sale of alcoholic beverages, including native wines, for consumption on the
				  licensed premises only pursuant to Miss. Code Ann. Section
				  67-1-51(1)(c).
12. "Package retailer permittee" means any
				  person issued a permit authorizing such person to operate a store exclusively
				  for the retail sale of sealed and unopened alcoholic beverages pursuant to
				  Miss. Code Ann. Section
				  67-1-51(1)(b).
13. "Permit" means any of the permits issued
				  by the Department pursuant to Miss. Code Ann. Section
				  67-1-51.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 02 - Administrative Provisions › Section 35-2-01-02-100

Current through June 25, 2024
The Alcoholic Beverage Control Division is hereby
					 empowered, authorized, and directed to carry out fully the provisions of Miss.
					 Code Ann. Title 67 and these regulations.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 02 - Administrative Provisions › Section 35-2-01-02-101

Current through June 25, 2024
It is the intent of the Department that each and every one
					 of these regulations, and parts thereof, are independent from the other; that
					 each could stand alone; and to this end the provisions of these regulations,
					 and parts thereof, are severable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 02 - Administrative Provisions › Section 35-2-01-02-102

Current through June 25, 2024
All records of any person holding a permit issued pursuant
					 to Miss. Code Ann. Section
					 67-1-51
					 shall be open for examination at any time by the Department or its duly
					 authorized agents.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-100

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 67-1-72,
					 certain decisions of the Department may be appealed. Any request for such
					 appeal shall be made to the Board of Tax Appeals.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-101

Current through June 25, 2024
The following decisions of the Department may be
					 appealed:
1. Denial of an application
2. Denial of a permit renewal
3. Revocation of a permit
4. Suspension of a permit
5. Denial of an applicant for
				  approved manager
6. Revocation or
				  suspension of approved manager designation
7. Denial of a request for qualified resort
				  area status
8. Revocation of a
				  qualified resort area status
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-102 - The procedures for filing an appeal shall be

Current through June 25, 2024
1. The aggrieved person must submit a request
				  for appeal in writing;
2. The
				  request must be submitted to the Executive Director of the Board of Tax Appeals
				  and a copy must be sent to the Department; and
3. The request must be made within fifteen
				  (15) days of the date the person received notice from the Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-103

Current through June 25, 2024
If the aggrieved person fails to appeal within the fifteen
					 (15) day period, the action of the Department shall take effect as set out in
					 the notice.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-105

Current through June 25, 2024
If the decision of the Department is due to an incomplete
					 application, failure of the applicant to pay the annual privilege taxes and
					 fees pursuant to Miss. Code Ann. Section
					 27-71-5
					 or failure of the applicant to post the required bond, then the decision of the
					 Department does not constitute a denial and may not be
					 appealed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-106

Current through June 25, 2024
No permit shall be suspended or revoked until the
					 permittee has been given reasonable notice of the reason for suspension or
					 revocation. The permittee shall be given the opportunity to appeal the
					 suspension or revocation to the Board of Tax Appeals.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-107

Current through June 25, 2024
The permittee may waive his rights to reasonable notice
					 and/or the opportunity to a hearing by agreeing to a suspension or revocation
					 as offered by the Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-108

Current through June 25, 2024
If an applicant fails to timely request a hearing after
					 notification of the request for suspension or revocation, the applicant is
					 considered to have had an opportunity for a hearing.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-200

Current through June 25, 2024
If an application for renewal of a permit has been denied
					 by the Department for any reason other than incompleteness, failure to pay
					 applicable privilege taxes and fees or failure to post any required bond, the
					 permittee may continue to operate under the permit until the last of the
					 following dates:
1. The date on which
				  the permit expires;
2. The date on
				  which the time period for filing an appeal of the denial to the Board of Tax
				  Appeals expires;
3. The date of
				  withdrawal of a timely filed appeal to the Board of Tax Appeals; or
4. The date on which the permittee receives
				  the notice of the Board of Tax Appeals affirming the denial of the permit
				  renewal.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-201

Current through June 25, 2024
If the Board of Tax Appeals reverses the Department's
					 decision to deny the renewal, the Department shall renew the permit and issue
					 the permit from its last expiration date.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-202

Current through June 25, 2024
The Department has the authority to appeal the decision of
					 the Board of Tax Appeals to chancery court pursuant to Miss. Code Ann. Section
					 67-1-39.
					 If the court enters a final decision and/or order reversing the decision of the
					 Board and affirms the denial of renewal of the permit, the permit shall be
					 deemed denied and the permittee is not authorized to sell alcoholic beverages
					 under that permit after the date the court decision becomes final and is not
					 subject to any further appeal.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-300

Current through June 25, 2024
Any applicant that is aggrieved by the Department's
					 denial, revocation or suspension of approved manager designation may appeal the
					 decision of the Department. Such appeal is to be made to the Board of Tax
					 Appeals following the procedures provided in Paragraph 102 of this
					 Chapter.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-301

Current through June 25, 2024
Any applicant or holder of an approved manager designation
					 may waive his rights to notice and opportunity to a hearing by agreeing to the
					 action taken by the Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-400

Current through June 25, 2024
The Department has the authority to approve or deny
					 applications for qualified resort status as well as to revoke a current
					 qualified resort status. Appeals for issues related to qualified resort status
					 may be made by the applicant or permit holder; the county or municipality where
					 the qualified resort status is located; or by any person objecting to the
					 qualified resort area.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-401

Current through June 25, 2024
The Department has the discretion to publish notice of its
					 decision to revoke approval of a qualified resort area in the same manner as
					 provided in Title 35, Part II, Subpart 03, Chapter 07 of the Mississippi
					 Administrative Code as it relates to approval of a qualified resort area. The
					 fifteen (15) day period for appeals will begin on the date the notice is first
					 published. If an appeal is not filed within this fifteen (15) day period, the
					 decision of the Department is final.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-402

Current through June 25, 2024
Any county or municipality where a proposed qualified
					 resort area is to be located or where a qualified resort area is currently
					 located may appeal the decision of the Department to deny the request for
					 approval or the revocation of the resort areas status. Such appeal shall be
					 made to the Board of Tax Appeals and shall follow the procedures provided in
					 Paragraph 102 of this Chapter.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-405

Current through June 25, 2024
A request for a hearing on the objection must be filed
					 with the Department within fifteen (15) days from the first date of publication
					 of the notice of application pursuant to Miss. Code Ann. Section
					 67-1-53.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-500

Current through June 25, 2024
Any other person may also request a hearing before the
					 Board of Tax Appeals related to:
1.
				  Objections to an application for a qualified resort status;
2. Objections to the transfer of an existing
				  permit; or
3. Objections to the
				  issuance of any permit with the exception of a temporary retailer's permit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-501

Current through June 25, 2024
There will be no hearing in cases where the application is
					 denied by the Department and the applicant does not appeal the Department's
					 decision or if the applicant withdraws the application; or if the county or
					 municipality where the proposed qualified resort area is located does not
					 appeal the Department's decision.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-502

Current through June 25, 2024
If the Department denies the application, then the
					 procedures found in this chapter for appeal of a denial of an application shall
					 be in effect. The Department will advise the Executive Director and the
					 applicant of any objection to the application and the Board of Tax Appeals
					 shall schedule a hearing on the objection and a hearing on the appeal at the
					 same time.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-503 - Reserved

Current through June 25, 2024
If the Department approves the application, then the
					 Department will advise the applicant and the Executive Director of the request
					 for a hearing on an objection to the application. The Board of Tax Appeals
					 shall schedule a hearing on the objection.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-505

Current through June 25, 2024
A request for a hearing on the objection must be filed
					 with the Department within fifteen (15) days from the first date of publication
					 of the notice of application pursuant to Miss. Code Ann. Section
					 67-1-53.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-600

Current through June 25, 2024
Any person who has an interest in any alcoholic beverages
					 or raw materials which the Department intends to dispose of under Miss. Code
					 Ann. Section
					 67-1-18
					 shall be given a reasonable notice of the Department's proposed disposal. Such
					 person may request a hearing before the Board of Tax Appeals to establish a
					 right or claim to the property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 01 - General and Administrative › Chapter 03 - Appeal Procedures › Section 35-2-01-03-602

Current through June 25, 2024
If a request is not received within the fifteen (15) day
					 period, then the Department may order the property to be disposed of pursuant
					 to Miss. Code Ann. Section
					 67-1-18.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 01 - Wholesale Sales › Section 35-2-02-01-100

Current through June 25, 2024
Wholesale sales are sales of tangible personal property
					 from a wholesaler, jobber or distributor, known to the trade as such, to
					 licensed retail merchants, jobbers, dealers, or other wholesalers for
					 resale
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 01 - Wholesale Sales › Section 35-2-02-01-101

Current through June 25, 2024
"Wholesale sales" shall include
:
1.
a. A
				  sale of tangible personal property taxable under Section
				  27-65-17
				  or
				  27-65-25
				  for resale in the regular line of business, when made in good faith to a
				  retailer regularly selling or renting that property and when said dealer is
				  licensed under Section
				  27-65-27
				  if located in this State.
b. A
				  sale of a service taxable under Section
				  27-65-23
				  for resale in the regular line of business, when made to a regular dealer in
				  that service and when said dealer is licensed under Section
				  27-65-27
				  if located in this State, or a charge for custom processing rendered upon
				  merchandise for resale or rental by a dealer licensed under Section
				  27-65-27.
c. A sale of telecommunications
				  services taxable under Section
				  27-65-19 for
				  resale in the regular course of business, when made to a regular
				  telecommunications provider of the service and the provider is the holder of a
				  permit issued under Section
				  27-65-27
				  and is located in this state or is providing telecommunications services in
				  this state.
d. A sale of specified
				  digital product taxable under Section
				  27-65-26
				  for resale in the regular course of business, when made to a regular dealer of
				  specified digital products and the dealer is the holder of a permit issued
				  under Section
				  27-65-27
				  and is located in this state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 01 - Wholesale Sales › Section 35-2-02-01-102

Current through June 25, 2024
"Wholesale sales" shall not include a transaction whereby
					 property is delivered to and collection for same is made from a person that
					 will consume the property rather than resell it even though the billing is to a
					 retailer. Provided, however, when a taxpayer sells merchandise and has paid a
					 rate equal to the retail rate of tax on the purchase price to a wholesaler, the
					 taxpayer may take credit for the tax paid to the wholesaler from the tax due on
					 the sale of the merchandise specifically included in his return to the
					 Commissioner.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 01 - Wholesale Sales › Section 35-2-02-01-103

Current through June 25, 2024
Items that were purchased at wholesale but are withdrawn
					 from inventory for use of the business are subject to sales tax. This includes
					 any items that are purchased tax free for resale, but are withdrawn from
					 inventory and used by the owner, employees or any other person instead of being
					 sold.