reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.19 - Subpoenas

Current through June 25, 2024
Any party desiring the issuance of a subpoena to require the
				  attendance of a witness at a hearing before the Board to give testimony and/or
				  to produce and permit inspection of designated books, documents or other
				  tangible thing shall file a written request for the issuance of the subpoena
				  with the Executive Director at least ten (10) days before the date of the
				  hearing for which the subpoena is requested. Upon receipt of the request, the
				  Executive Director will issue the subpoena and return it to the party
				  requesting same. The party requesting the subpoena will be responsible for
				  service of the subpoena and such service shall be performed in accordance with
				  the method for service of subpoenas under Rule 45(c) of the Mississippi Rules
				  of Civil Procedure with the exception that proof of service of the subpoena
				  shall be filed with the Executive Director.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.20 - Pre-hearing Production of Documents

Current through June 25, 2024
Upon request or on its own initiative, the Board may require
				  a party to provide the other party in the administrative appeal with a copy of
				  all documents which he intends to provide to the Board in the presentation of
				  his case at the hearing before the Board. Failure to timely provide the other
				  party with a copy of such documents when required to do so may be found by the
				  Board to be an involuntary withdrawal of the administrative appeal or the Board
				  may determine that such documents should not be considered by it in the
				  administrative appeal. In each appeal, when applicable, the Department shall
				  provide the Board and, if it has not already done so, the other party, with
				  copies of all applicable Review Board orders, Review Board minutes,
				  assessments, and audit reports including auditor comments.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.21 - Finding of Facts, Conclusions of Law and Briefs

Current through June 25, 2024
At any time prior to the issuance of a final order in an
				  administrative appeal covered by this chapter, the Board may request the
				  parties to file proposed Findings of Fact and Conclusions of Law and/or file
				  briefs on issues raised in the administrative appeal. When such a request is
				  made, the Board will set the date by which such proposed Findings of Fact and
				  Conclusions of Law and/or briefs are to be filed with the Executive Director in
				  the administrative appeal.
Miss. Code Ann. §
										27-4-3(1)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.23 - Time Periods and Conditions for Appealing to Court and Notice to Executive Director of an Appeal

Current through June 25, 2024
A. The time period
				for appealing from an order of the Board to Court varies depending on the type
				of administrative appeal involved. The time periods as set out by statute for
				these appeals are as follows:
1) An appeal
				under Miss. Code Ann. §
										27-77-7
				from a Board order involving a tax assessment, a tax refund claim or the denial
				of a waiver of tag penalty shall be filed within sixty (60) days from the date
				of the Board order being appealed;
2) An appeal under Miss. Code Ann. §
										27-77-13
				from a Board order involving the denial, suspension, surrender, seizure or
				revocation of a permit, IFTA license, IRP registration, IRP credentials, tag or
				title, shall be filed within thirty (30) days from the date of the Board order
				being appealed;
3) An appeal under
				Miss. Code Ann. §
										27-35-163
				from a Board order involving a written objection under Miss. Code Ann. §
										27-35-309,
				§
										27-35-325,
				§
										27-35-501
				or §
										27-35-703
				to an ad valorem assessment shall be filed within thirty (30) days from the
				date of the order of the Board order being appealed;
4) An appeal under Miss. Code Ann. §
										67-1-39
				from a Board order regarding an action taken under the ABC law shall be filed
				within thirty (30) days from the date of the Board order being
				appealed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.24 - Conferences

Current through June 25, 2024
As soon as possible after the filing of an appeal and as
				  often as necessary thereafter, each party to the appeal shall confer with the
				  other party or parties to the appeal for the purpose of narrowing the issues to
				  be decided so that, at the time of the hearing before the Board, the issues to
				  be decided will be well defined and the only remaining issues will be those
				  that are truly intractable and require a decision by the
				  Board.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 5 - Procedure for Administrative Appeals Involving Appeals from Review Board Orders under Miss. Code Ann. Section 27-77-5 and Written Objections to Ad Valorem Assessments › Rule 35-101-5.1 - Administrative Appeals Covered By This Chapter

Current through June 25, 2024
There are several administrative appeals to the Board where
				  by statute this Board is prohibited from making an official transcript, the
				  judicial review of the Board's decision will be heard de novo and/or the appeal
				  to Court involves a full evidentiary judicial hearing. This Chapter sets out
				  the procedure to be followed in those types of administrative appeals.
				  Specifically, this Chapter applies to the following administrative
				  appeals:
A. Any appeal under Miss.
				Code Ann. §
									27-77-5
				from an order of the Review Board to the Board;
B. Any written objection filed with the
				Executive Director pursuant to Miss. Code Ann. §
									27-35-309(2)(a)
				 and §
									27-35-311(2)
				to an ad valorem assessment by the Department regarding railroads or other
				public service companies under Miss. Code Ann. §
									27-35-309(1);
C. Any written objection under Miss. Code
				Ann. §
									27-35-325
				to an ad valorem assessment issued by the Department on property of railroads
				or other public service companies escaping taxation;
D. Any written objection under Miss. Code
				Ann. §
									27-35-517
				filed with the Executive Director to railcar assessments by the Department
				under Miss. Code Ann. §
									27-35-501;
				and
E. Any written objection under
				Miss. Code Ann. §
									27-35-703
				to an ad valorem assessment by the Department of aircraft under that
				statute.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 5 - Procedure for Administrative Appeals Involving Appeals from Review Board Orders under Miss. Code Ann. Section 27-77-5 and Written Objections to Ad Valorem Assessments › Rule 35-101-5.2 - Method and Standard for Presentation of Evidence at Hearings

Current through June 25, 2024
A. Since an official transcript is not made
				of the hearing of an administrative appeal covered by this Chapter and any
				judicial review of the decision of the Board in an administrative appeal
				covered by this Chapter will be heard de novo and/or involve a full evidentiary
				judicial hearing before a Court and in order to streamline the hearing process,
				presentation of evidence before the Board in an administrative appeal covered
				by the Chapter is not required to be by examination of witnesses. Parties may
				present evidence through an oral presentation, written presentation and/or by
				the introduction of documentary evidence.
B. If a party does present evidence to the
				Board through examination of a witness, the witness shall be sworn in by the
				presiding board member.
C. The
				Mississippi Rules of Evidence will apply at hearings held in the administrative
				appeals covered by this Chapter, but they will be relaxed. Relevant hearsay
				evidence may be presented unless the presiding board member determines that
				such evidence lacks trustworthiness.
D. If a party presents evidence to the Board
				through witnesses, any other party to the administrative appeal will be
				entitled to cross-examine such witnesses.
E. Any board member may ask questions of any
				party, witness or other person who is present at the hearing. When such
				questioning occurs, each party to the administrative appeal will be given the
				opportunity to also question such party or person, but such questioning shall
				be limited to the area of examination by the board member. The order of such
				questioning will be determined by the presiding board member.
F. Any party presenting a document to the
				Board for consideration shall provide all other parties to the administrative
				appeal with a copy of the document before or at the time of presentation of the
				document to the Board and shall have sufficient copies of the document at the
				hearing to allow at least four (4) copies of the document to be left with the
				Board.
G. The Board may also take
				official notice of the following without the presentation of additional
				evidence:
1) Records and files maintained by
				the Board;
2) Tax returns, tax
				reports and related documents filed with the Department for or on behalf of the
				appellant or any affiliated company; and
3) Any fact that may be judicially noticed by
				the courts of this state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 5 - Procedure for Administrative Appeals Involving Appeals from Review Board Orders under Miss. Code Ann. Section 27-77-5 and Written Objections to Ad Valorem Assessments › Rule 35-101-5.3 - Burden of Proof

Current through June 25, 2024
In any administrative appeal covered by this Chapter, the
				  burden of proof shall be on the appellant to prove that the action of the
				  Department is incorrect.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 5 - Procedure for Administrative Appeals Involving Appeals from Review Board Orders under Miss. Code Ann. Section 27-77-5 and Written Objections to Ad Valorem Assessments › Rule 35-101-5.4 - Order of Presentation at Hearings

Current through June 25, 2024
Unless otherwise directed by the presiding board member, a
				  hearing in an administrative appeal covered by this Chapter shall be conducted
				  in the following order:
A. The
				presiding board member shall call the hearing to order;
B. The presiding board member, the Executive
				Director or other employee of the Board shall state the style of the
				administrative appeal being heard, the nature of the administrative appeal and
				a summary of the decision or action from which the administrative appeal was
				filed;
C. The appellant shall
				present his case by making his argument and presenting his evidence, if
				any;
D. The Department shall
				present its response to appellant's case by making its argument and presenting
				its evidence, if any;
E. Upon
				request by a party and only on approval and subject to any restrictions of the
				presiding board member, the parties, including the Department, may be allowed
				to present additional arguments and evidence after the response of the
				Department to the appellant's presentation; and
F. Upon conclusion of all argument and
				evidence, the presiding officer shall bring the hearing to a close.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 5 - Procedure for Administrative Appeals Involving Appeals from Review Board Orders under Miss. Code Ann. Section 27-77-5 and Written Objections to Ad Valorem Assessments › Rule 35-101-5.5 - Presentation of Evidence to the Board after Hearings

Current through June 25, 2024
A. After the hearing has been concluded, no
				additional factual evidence shall be presented to the Board except under the
				following circumstances:
1) If during the
				hearing, it was agreed or ordered that such additional evidence could be
				presented at a later time;
2) The
				Board or the Executive Director on behalf of the Board requests such additional
				evidence;
3) All parties to the
				administrative appeal agree to presentation of the additional evidence to the
				Board; or
4) After motion and
				hearing, the Board determines that there is good cause for a party to be
				allowed to submit such additional evidence.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 5 - Procedure for Administrative Appeals Involving Appeals from Review Board Orders under Miss. Code Ann. Section 27-77-5 and Written Objections to Ad Valorem Assessments › Rule 35-101-5.6 - Written or Electronic Submissions in Lieu of Appearances

Current through June 25, 2024
A. An appellant in an administrative appeal
				covered by this Chapter may request to submit his position to the Board of Tax
				Appeals in writing or by electronic transmission in lieu of appearing at a
				hearing on the appeal.
B. Any
				request by an appellant to submit his position to the Board in writing or by
				electronic transmission in lieu of appearance at a hearing shall be made in
				writing and filed with the Executive Director.
C. The Executive Director shall consider such
				request for written or electronic submission in lieu of appearance and advise
				the parties to the administrative appeal of his decision as to whether the
				request should be granted. If granted, the Executive Director should state in
				such notice the date by which appellant's written or electronic submission is
				to be filed with the Board. If no date is stated, the deadline for filing the
				written or electronic submission will be the date the administrative appeal is
				set for hearing before the Board.
D. An appellant's request to submit his
				position in writing or by electronic transmission shall be considered to be a
				voluntary waiver by the appellant of his right to appear before the Board in
				person and shall constitute his consent to have his administrative appeal
				decided without a hearing if the Department also consents to the Board's
				consideration of the administrative appeal without a hearing as set out in
				subsection E below.
E. If a request
				by an appellant to submit his position in writing or by electronic transmission
				in lieu of appearance is granted, the Department may also consent to submit its
				position to the Board in writing or by electronic transmission and have the
				administrative appeal considered and decided without a formal hearing. Upon
				receipt of such a written consent by the Department, the Executive Director
				will advise all parties in writing of the date by which the written or
				electronic submissions of the parties are to be filed with the Board.
F. If a request by appellant to submit his
				position in writing or by electronic transmission in lieu of appearance is
				granted and the appellant fails to file his written or electronic submission
				with the Board by the date set for such filing, this failure shall constitute
				an involuntary withdrawal of an appeal by the appellant as set out in Rule
				4.12(B) above.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 5 - Procedure for Administrative Appeals Involving Appeals from Review Board Orders under Miss. Code Ann. Section 27-77-5 and Written Objections to Ad Valorem Assessments › Rule 35-101-5.7 - Requests for Computations and/or Additional Information

Current through June 25, 2024
Where the Board determines that a revised computation of the
				  amount of tax and/or overpayment in issue is needed by the Board in its
				  consideration of the administrative appeal covered by this Chapter, the
				  Executive Director may request such computation from the Department. Such
				  requests and the responses thereto may be made in person, by telephone, by
				  electronic transmission or in writing.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 6 - Procedure for Administrative Appeal Involving Appeals Where the Hearing before the Board is Transcribed › Rule 35-101-6.1 - Administrative Appeals Covered by Chapter

Current through June 25, 2024
Besides those administrative appeals covered by Chapter 5
				  above, the Board is also charged with hearing a number of other types of
				  administrative appeals from actions by the Department or the ABC Division which
				  do not involve major tax matters and in regard to which the Board is not
				  prohibited from making an official transcript and the judicial review of the
				  Board's decision will be based on the record before the Board. In these
				  administrative appeals, a complete record of the administrative appeal and of
				  any hearings before the Board in the administrative appeal shall be created and
				  maintained, including the taking down of any testimony at the hearing by a
				  court reporter. This Chapter sets out the procedure to be followed in these
				  types of administrative appeals involving record hearings. Specifically, this
				  Chapter applies to the following administrative appeals:
A. Any appeal from an order of the Review
				Board or administrative hearing officer regarding the suspension, surrender,
				seizure and/or revocation of a permit, IFTA license, IRP credential, IRP
				registration, tag, motor vehicle title or manufactured housing title;
B. Any appeal from a Review Board order
				regarding the denial of a permit, IFTA license, IRP credential, IRP
				registration, tag, motor vehicle title or manufactured housing title;
C. Any appeal from a decision of the ABC
				Division to revoke or suspend an ABC permit, qualified resort area or ABC
				manager status;
D. Any appeal from
				a decision of the ABC Division to deny an application for the issuance,
				transfer or renewal of an ABC permit;
E. Any hearing on a written objection and
				request for a hearing regarding an application for issuance or transfer of an
				ABC permit;
F. Any appeal from a
				decision of the ABC Division to deny the application for a qualified resort
				area;
G. Any written objection and
				request for a hearing regarding an application for a qualified resort
				area;
H. Any appeal from a
				decisions of the ABC Division to deny an application for ABC manager
				status;
I. Any written request for
				a hearing on the proposed disposal of alcoholic beverages or raw materials
				under Miss. Code Ann. §
									67-1-18;
J. Any appeal from a decision of the
				Department under Miss. Code Ann. §
									27-33-41(i)
				to deny the objection of a board of supervisors to the Department's rejection
				of an application for homestead exemption; and
K. Any appeal from a decisions of the
				Department regarding examination of the recapitulation of the assessment rolls
				of a county under Miss. Code Ann. §
									27-35-113.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 6 - Procedure for Administrative Appeal Involving Appeals Where the Hearing before the Board is Transcribed › Rule 35-101-6.3 - Burden of Going Forward and Ultimate Burden of Persuasion

Current through June 25, 2024
In any administrative appeal covered by this Chapter, the
				  Department or the ABC Division shall have the burden of going forward to
				  present a prima facie case of the validity of the action taken. The appellant
				  shall have the ultimate burden of persuasion to prove that the action taken by
				  the Department or the ABC Division was:
A. Arbitrary or capricious;
B. Not supported by any substantial
				evidence;
C. Beyond the power of
				the Department or the ABC Division to make; or
D. In violation of some statutory or
				constitutional right of the appellant.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 6 - Procedure for Administrative Appeal Involving Appeals Where the Hearing before the Board is Transcribed › Rule 35-101-6.5 - Written or Electronic Submissions in Lieu of Appearances not Permitted, but Submission of Administrative Appeals on Stipulation Allowed

Current through June 25, 2024
A. Since the administrative appeals covered
				by this Chapter require that a record be made of the hearing before the Board,
				an appellant may not request to submit his position to the Board of Tax Appeals
				in writing or by electronic transmission in lieu of appearing at a hearing on
				the appeal. The failure of an appellant and his designated representative, if
				any, to appear at the hearing shall constitute an involuntary withdrawal of the
				administrative appeal under Rule 4.12(B) above.
B. Notwithstanding subsection A above, if all
				parties to an administrative appeal under this Chapter stipulate to the facts
				and documents in the administrative appeal, the parties may request that the
				administrative appeal be submitted to the Board on such stipulation. The filing
				with the Executive Director of such a request signed by all parties shall
				constitute a waiver by all parties to a formal record hearing before the Board.
				If granted, the Executive Director shall set the dates by which the stipulation
				of facts and documents signed by all parties is to be filed and the date by
				which the written arguments of the parties are to be filed. In such
				administrative appeal covered by this Chapter which is submitted on a
				stipulation, the Board's consideration of the facts in this appeal will be
				limited to those facts set out in the stipulation and in the stipulated
				documents and any facts of which it can take judicial notice under Rule 6.2(1)
				above.
C. The stipulation and the
				stipulated exhibits filed with the Executive Director in an administrative
				appeal submitted to the Board on a stipulation as set out in subsection B above
				shall constitute the record made before the Board in the administrative
				appeal.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 6 - Procedure for Administrative Appeal Involving Appeals Where the Hearing before the Board is Transcribed › Rule 35-101-6.6 - Payment of Cost for Preparation of the Record on Appeal

Current through June 25, 2024
A. Any appellant appealing from an order of
				the Board to Court in regard to an administrative appeal covered by this
				Chapter, before filing his appeal in Court, shall pay to the Executive Director
				the amount of the estimate provided by the Executive Director to the appellant
				of the cost of preparing the entire record of the administrative appeal before
				the Board.
B. If upon preparation
				of the record, it is determined that the actual cost of preparation is
				different than the amount of the estimate, the Executive Director shall provide
				the appellant with notice, in writing, of any deficiency or shall refund to the
				appellant any overpayment. The appellant is to pay the deficiency within thirty
				(30) days from the date of the notice of the deficiency. Failure of an
				appellant to pay the estimate before filing his appeal or to pay the deficiency
				within the thirty (30) days provided may result in his appeal to Court being
				dismissed with prejudice.
C. If the
				Department or the ABC Division appeals from an order of the Board to Court in
				regard to an administrative appeal covered by this Chapter, the Executive
				Director, after preparation of the record, shall bill the Department or the ABC
				Division with the cost of such record preparation or a proportional share of
				such cost if the appellant also appealed from the Board order. When billed, the
				Department or the ABC Division shall promptly pay the cost of preparation of
				the record, but the Department or the ABC Division will not be required to pay
				the estimate of the cost of preparation of the record before filing an appeal
				to Court.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 1 - General Security Policy › Rule 36-1-1.1 - Authority

Current through June 25, 2024
This document formally promulgates the State of Mississippi
				  Enterprise Security Policy. For the purposes of this policy, security is
				  defined as protection of the integrity, availability, and confidentiality of
				  information; and the protection of Information Technology (IT) assets from
				  unauthorized use, modification, damage, or destruction. It includes the
				  security of primary and off-site IT facilities, data storage, and operations
				  activities; computing, telecommunications, and applications-related services
				  obtained from other government entities or commercial concerns; and
				  Internet-related applications and connectivity.
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 1 - General Security Policy › Rule 36-1-1.2 - Scope

Current through June 25, 2024
This policy applies to all Mississippi executive and
				  judicial branch agencies and educational institutions (hereafter referred to
				  collectively as "agencies"), as provided by law, that operate, manage, or use
				  IT services or equipment to support critical state business and educational
				  functions. Where conflicts exist between this policy and an agency's policy,
				  the more restrictive policy will take precedence. This policy encompasses
				  systems, automated and manual for which the agencies have administrative
				  responsibility, including systems managed or hosted by third parties on behalf
				  of the agencies. It addresses information, regardless of the form or format,
				  which is created or used in support of business activities for the agencies.
				  This policy applies to all users of agency information technology resources,
				  including all agency employees, sub-contractors, temporary workers, and
				  vendors.
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 1 - General Security Policy › Rule 36-1-1.3 - Purpose

Current through June 25, 2024
The purpose of this policy is to define a set of minimum
				  security requirements that all agencies will adhere to, using them as minimum
				  standards with which to develop, implement, and maintain their individual
				  agency IT security plans, policies, and procedures. The primary objectives of
				  this policy are to:
A. Manage the risk
				of security exposure or compromise by focusing on the creation of a shared and
				trusted environment, with particular attention to:
1. Common approaches to end-user
				authentication;
2. Consistent and
				adequate network, server, and data management;
3. Appropriate uses of secure network
				connections;
4. Prevent
				unauthorized use or reproduction of copyrighted material by public entities;
				and
5. Closing unauthorized
				pathways into the network and into the data pursuant to Mississippi Code
				Annotated §
										25-53-5.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 1 - General Security Policy › Rule 36-1-1.4 - Agency Directives

Current through June 25, 2024
Each agency will establish a framework to initiate and
				  control the implementation of security policies and standards within the
				  agency. The head of each agency will ensure that an organization structure is
				  in place for:
A. Operating in a manner
				consistent with the ITS Enterprise Security Policy;
B. Developing, implementing, maintaining, and
				complying with its own security plan and security policy;
C. Developing, implementing, maintaining, and
				testing security processes, procedures, and practices to protect and safeguard
				voice, video, and data computing and telecommunications facilities-including
				telephones, hardware, software, and personnel-against security
				breaches;
D. Training and educating
				all agency employees, associates, business partners, and others using its
				computers or networks to follow proper IT security procedures and
				standards;
E. Applying appropriate
				security measures when developing applications;
F. Implementing a security awareness program;
				and
G. Ensuring and overseeing
				compliance with this policy.
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 1 - General Security Policy › Rule 36-1-1.5 - ITS Security Officer; Role and Responsibilities

Current through June 25, 2024
ITS has designated a Chief Information Security Officer
				  (CISO) that is responsible for developing and maintaining the State of
				  Mississippi Enterprise Security Policy. The ITS CISO and his staff will be
				  responsible for:
A. Developing and
				maintaining the State of Mississippi Enterprise Security Policy.
B. Researching the IT industry for security
				related issues and determining how they affect the state IT infrastructure as a
				whole.
C. Participating in local
				and national security organizations for the purpose of sharing security
				information and developing best practice policy and procedure.
D. Working with state agencies on all
				security related issues.
E.
				Maintaining a state security listserve for the purpose of distributing security
				advisories and facilitating security discussion among the agency security
				contacts.
F. Maintaining a state
				security website for the purpose of sharing information, accessing contracts
				and documents, distributing security advisories, incident reporting, and
				education and awareness opportunities.
G. Working with agencies, technical support
				staff, and law enforcement where necessary, in the investigation of security
				incidents, intrusion attempts, and virus attacks. Reporting to agencies on
				these intrusion attempts and virus attacks.
H. Working with State Auditor's Office on IS
				audits as necessary.
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 1 - General Security Policy › Rule 36-1-1.6 - Agency Security Officer Roles and Responsibilities

Current through June 25, 2024
ITS requires that each agency designate an individual as
				  their agency's Security Officer. For agencies with small IT infrastructures,
				  this designation could be a shared duty assumed by an existing member of the
				  agency staff. For other agencies with very large/complex IT infrastructures,
				  this designation requires that security be a major duty/responsibility for that
				  individual. The agency Security Officer will be responsible for:
A. Developing and maintaining agency-specific
				security plans, policies, and procedures.
B. Interacting with ITS as the primary
				contact for security related issues.
C. Ensuring that their agency is adhering to
				the State of Mississippi Enterprise Security Policy.
D. Participating in the state information
				security listserve.
E. Researching
				IT industry for security related issues and how it affects their agency
				specifically.
F. Monitoring
				security issues within the agency's IT resources.
G. Facilitating the State Auditor's
				Information Systems Audit and the Third Party Risk Assessment.
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 1 - General Security Policy › Rule 36-1-1.7 - Auditing and Compliance; State Auditor's Role

Current through June 25, 2024
Compliance with security policies is the responsibility of
				  all state agencies. Any agency that fails to comply with security policies
				  endangers everyone else in state government. Thus the following policy is
				  established to clarify the role of the State Auditor and the Department of
				  Information Technology Services, Information Security Division in auditing
				  compliance:
A. The State Auditor will
				review how well agencies comply with security policies as part of their normal
				agency information systems auditing activities.
B. As a component of their standard
				Information Systems audit process, the State Auditor will consider the
				Enterprise Security Policy in the review of the systems, processes, and
				procedures that they will examine.
C. The State Auditor may request the
				assistance of the ITS Information Security Division in the performance of this
				normal audit function.
D. The State
				Auditor may request and review copies of an agency's IT Security Risk
				Assessment separately or in conjunction with the normal agency audit
				process.
E. Upon determination of
				any non-compliance, the State Auditor may instruct the agency and/or the ITS
				Information Security Division to take necessary steps to become
				compliant.
F. Agencies should
				understand that failure to comply with the Enterprise Security Policy could
				result in a finding in the agency's audit report from the State
				Auditor.
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 1 - General Security Policy › Rule 36-1-1.8 - State, Federal, and Industry Guidelines

Current through June 25, 2024
Based on its individual business needs and specific legal
				  requirements, agencies may exceed the security requirements in this policy, but
				  must, at minimum, achieve the security levels required by this policy. It is
				  the responsibility of each agency to determine whether there are any guidelines
				  or regulations outside the State of Mississippi Enterprise Security Policy they
				  are required to meet. These guidelines may include:
A. Health Insurance Portability and
				Accountability Act (HIPAA)
http://www.dhhs.gov/ocr/hipaa/
B. Federal Privacy Act
http://www.justice.gov/opcl/privacyact1974.htm
C. Federal Educational Rights and Privacy Act
				(FERPA)
http://www.ed.govpolicy/gen/guid/fpco/ferpa/index.html
D. PCI/DSS
https://www.pcisecuritystandards.org/security_standards/pci_dss.shtml
E. Tax Information Security Guidelines for
				Federal, State and Local Agencies
http://www.irs.gov/pub/irs-pdf/p1075.pdf
F. House Bill 583 of 2010: Breach of
				Security; Require notice
http://billstatus.ls.state.ms.us/2010/pdf/history/HB/HB0583.xml
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 1 - General Security Policy › Rule 36-1-1.9 - Security Policy Exemptions

Current through June 25, 2024
This policy applies to Institutions of Higher Education
				  except, pursuant to section §
									25-53-25
				  of the Mississippi Code Annotated, when they develop security policies in lieu
				  of the ITS Enterprise Security Policy that are:
A. Appropriate to their respective
				environments, and
B. Consistent
				with the intent of the ITS Enterprise Security Policy. Such higher education
				security policies must address:
1. Appropriate
				levels of security and integrity for data exchange and business
				transactions;
2. Effective
				authentication processes, security architectures(s), and trust fabric(s);
				and,
3. Compliance, testing and
				audit provisions.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 1 - General Security Policy › Rule 36-1-1.10 - Maintenance of Enterprise Security Policies, Standards, Guidelines and Recommendations

Current through June 25, 2024
The revision date for this Enterprise Security Policy is
				  October 1, 2013. Technological advances and changes in the business
				  requirements of state agencies will necessitate periodic revisions to
				  enterprise security policies, standards, guidelines and recommendations. ITS is
				  responsible for routine maintenance of these to keep them
				  current.
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 1 - General Security Policy › Rule 36-1-1.11 - General Policy Requirements

Current through June 25, 2024
A. Each agency must
				operate in a manner consistent with the maintenance of a shared, trusted
				environment within state government for the protection of sensitive data and
				business transactions. Agencies may establish certain autonomous applications,
				including those hosted by an Applications Service Provider or other third
				party, outside of the shared, trusted environment, provided the establishment
				and operation of such applications follows all guidelines as set forth in this
				security policy and does not jeopardize the enterprise security environment,
				specifically:
1. The security protocols
				(including means of secure transport, authentication, and authorization) relied
				upon by others; and
2. The
				integrity, reliability and predictability of the state network
				infrastructure
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 2 - State Network Resource Usage › Rule 36-1-2.1 - Guest/public users must not be permitted access to the state network resources

Current through June 25, 2024
Guest/public users must not be permitted access to the state
				  network resources.
A. Any agency
				wishing to provide Internet access to a guest user must utilize one of the
				following approved methods:
1. Installing
				separate equipment and a separate circuit for guest users. Contact ITS for more
				information on this method of connectivity.
2. Tunneling guest user traffic to an ITS DMZ
				via the Cisco controller solution implemented by ITS. Contact ITS for more
				information on this method of connectivity.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 2 - State Network Resource Usage › Rule 36-1-2.2

Current through June 25, 2024
Applications that pose a risk to the security of the State
				  Network will not be permitted, including file transfer within Internet chat and
				  peer to peer (P2P) file sharing programs.
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 2 - State Network Resource Usage › Rule 36-1-2.3

Current through June 25, 2024
Each agency should consider developing an acceptable use
				  policy (AUP) that defines the proper use of state resources by agency users.
				  The AUP can protect users, partners, and agencies from illegal or damaging
				  actions by individuals, either knowingly or unknowingly. Improper use of state
				  resources exposes agencies to risks including virus attacks, compromise of
				  state resources, and legal issues. ITS has developed an AUP for its users and
				  it can be viewed at:
http://www.its.ms.gov/Policies/Documents/itsusepolicy.pdf
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 2 - State Network Resource Usage › Rule 36-1-2.4

Current through June 25, 2024
Each agency must develop a policy that defines the use of
				  personal devices (i.e. mobile devices, minis, laptops, personal computers) on
				  state systems. At minimum, this policy must require those devices to be subject
				  to the same security requirements as state owned devices. It is recommended
				  that the agency personal device policy include information describing how
				  personal devices may be monitored and agency expectations regarding user
				  cooperation in the investigation of a security breach, related to state
				  information, where the personal device is a potential source for the breach.
				  Additionally, it is recommended that the agency require the user to sign a
				  letter or agreement acknowledging that they agree and understand the agency
				  personal device policy
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 3 - Incident Reporting › Rule 36-1-3.1

Current through June 25, 2024
Each agency must report all information security incidents
				  to the ITS Information Security Division (ISD) as soon as possible.
Information security incidents result from a validation of an
				  information security event. Information security events are defined as any
				  violation of computer security policies, network integrity, data
				  confidentiality, or standard computer security practices.
Detailed reporting procedures and a description of reportable
				  events are provided in the ISD Cyber Security Incident Reporting Guidelines
				  document. State employees can access this document from the ITS website.
A. Each agency must establish security
				event/incident response procedures that define the actions to be taken when a
				security event/incident occurs.
B.
				Each agency is responsible for assessing the significance of a security
				incident within their organization and for providing this information to ISD
				based on the business impact on affected resources and the current and
				potential technical effect of the incident (e.g., loss of revenue,
				productivity, access to services, reputation, unauthorized disclosure of
				sensitive information, or propagation to other networks).
C. Each agency must implement a policy
				requiring all agency users to report suspected security events/incidents to an
				appropriate level supervisor, manager, or security officer within their agency.
				Each agency must train their users on the procedures for reporting a suspected
				security event, security policy violation, state or federal law violation,
				theft, damage, or action placing state resources at risk.
D. Each agency is responsible for contacting
				the appropriate law enforcement and investigative authorities if criminal
				action is suspected.
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 4 - Data Classification › Rule 36-1-4.1

Current through June 25, 2024
Data must be properly managed from its creation, through
				  authorized use, to proper disposal. This data classification policy provides a
				  high-level guideline to state agencies for the purpose of understanding and
				  managing data and information assets with regard to the level of protection
				  required. This policy requires that all data be classified on an ongoing basis
				  and managed based on its confidentiality, integrity, and availability
				  characteristics.
A. Each agency must
				establish a data classification policy and shall serve as a classification
				authority for the data and information that it collects or maintains in
				satisfaction of its mission.
1. Data
				classifications are a prerequisite to establishing agency guidelines and system
				requirements for the secure generation, collection, access, storage,
				maintenance, transmission, archiving, and disposal of state data.
2. The data classification identifies how
				sensitive the data is with regard to unauthorized disclosure. Data should be
				assigned one of three classifications:
a.
Public:
The "public" classification includes
				information that must be released under Mississippi open records law or
				instances where an agency unconditionally waives an exception to the open
				records law.
b.
Limited Access:
The "limited-access"
				classification applies to information that an agency may release if it chooses
				to waive an exception to the open records law and places conditions or
				limitations on such a release.
c.
Sensitive:
The "sensitive" classification applies
				to information, the release of which is prohibited by state or federal law.
				This classification also applies to records that an agency has discretion to
				release under open records law exceptions but has chosen to treat as highly
				confidential.
3. In
				addition to the data classification, all data must also have a designated data
				owner. The data owner will be responsible for assigning data classification
				regarding their data.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 5 - Servers › Rule 36-1-5.1

Current through June 25, 2024
Each agency is required to "harden" their servers.
A. Regularly installing all service packs,
				patches, and updates after appropriate integration testing.
B. Disabling all unnecessary services,
				devices, and accounts.
C. Enabling
				appropriate logging and routine log activity review procedures.
D. Establishing adequate access and control
				mechanisms.
E. Ensuring user
				authentication and data protection.
F. Performing routine scans for
				vulnerabilities and configuration weaknesses.
G. Setting security parameters and file
				protections.
H. Enabling firewall
				software on the server.
I.
				Maintaining virus scanning software on all servers.
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 5 - Servers › Rule 36-1-5.2

Current through June 25, 2024
Proper physical location of the server must be considered.
				  Refer to chapter 12 of the ESP for more information about physical
				  access.
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.
Mississippi Administrative Code › Title 36 - Technology › Part 1 - Enterprise Security Policy › Chapter 5 - Servers › Rule 36-1-5.3

Current through June 25, 2024
Internet-facing servers that reside on the State Network
				  must be properly secured to preserve the integrity of the network. Inbound
				  connections from the Internet or any third party network will be made using
				  HTTP or HTTPS through enterprise reverse proxy devices in the ITS
				  DMZ.
Miss. Code Ann. §
										25-53-1
				  to §
										25-53-25.